论文部分内容阅读
我省根据财政部、国家税务总局(财税字〈997〉95号)关于印发《文化事业建设费征收管理暂行办法》的通知规定,自1997年度起,开征娱乐业、广告业的文化事业建设费,近日,在补缴1997年度文化事业建设费过程中发现,一些商户将税务部门代征的文化事业建设费与文化部门征收的文娱场所管理费混为一谈,误解为是重复征费,笔者认为有必要在此给予澄清: 首先是二者性质不同。文娱场所管理费是国家行政职能部门直接向受益的文娱场所收取的管理有偿服务费用,是直接用于城乡管理支出的。文化事业建设费是国家委托税务机关向娱乐业、广告业收取的用于文化事业建设的专项资金,是为了加强社会主义精神文明基础设施建设的。 其次,二者征收方法不同。文娱场所管理费是依照缴费人年度经营额和5％的费率按年一次性征收的。文化事业建设费是依照缴费人应纳营业税的营业额和3％的费率,按月随营业税一并征收的。
According to the notice issued by the Ministry of Finance and the State Administration of Taxation (Cai Shui Zi <997> No. 95) on Printing and Distributing the Interim Measures for the Administration of Construction Charges for Cultural Activities, the province started to impose construction fees on cultural undertakings for the entertainment and advertising industries since 1997 In recent days, during the process of making up the 1997 cultural undertaking construction fee, some commercial operators found that some commercial operators confused the construction cost of cultural undertakings collected by the tax authorities with the administrative fees for entertainment facilities collected by the cultural departments, which were misunderstood as duplicative levies. I consider it necessary Here to clarify: the first two are different in nature. Management fees for entertainment facilities is the administrative fees charged directly by the state administrative departments for benefiting entertainment venues and is directly used for urban and rural management expenditures. The construction cost of cultural undertakings is a special fund for the construction of cultural undertakings charged by the tax authorities entrusted by the State to the entertainment industry and the advertising industry in order to strengthen the infrastructure construction of socialist spiritual civilization. Second, the two methods are different. Entertainment facilities management fee is in accordance with the annual contribution to the payer and 5% of the rate of one-time collection. Construction costs of cultural undertakings are in accordance with the turnover of business tax payable by the contributors and 3% of the rate, with the monthly sales tax levied.