随着我国文化事业的不断发展,近年来一些文化中介机构(如文化策划咨询、演艺、展览、影视制作等)以需求为导向、以资金为纽带,打破地区、部门、行业、所有制的界限,积极拓展文化营销,随之而来的临时演出、比赛活动越来越频繁,税源也越来越广,如广州每年这类活动就达100多场。如何对该类临时税源实施有 In recent years, with the continuous development of China’s cultural undertakings, some cultural intermediaries (such as cultural planning consulting, performing arts, exhibitions, film and television production, etc.) are in a demand-oriented manner and have taken funds as a link to break the boundaries between regions, sectors, industries and industries. Actively expand cultural marketing, followed by temporary performances, competitions are more frequent, more and more tax sources, such as Guangzhou each year more than 100 such activities. How to implement such a temporary tax source