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各市人民政府、行署,各县(市)人民政府,省政府各部门、各直属机构,各大企业,各高等院校: 根据国务院《关于进一步完善文化经济政策的若干规定》(国发[1996]37号)和《山东省国民经济和社会发展第九个五年计划及2010年远景目标纲要》,为加大各级财政对宣传文化事业的投入,拓宽宣传文化事业资金投入渠道,逐步形成适应社会主义市场经济要求的筹资机制和多渠道投入体制,促进宣传文化事业健康、持续、快速发展,特作如下通知: 一、开征文化事业建设费 1997年7月1日起,在全省范围内开征文化事业建设费。 (一)各种营业性歌厅、舞厅、卡拉OK歌舞厅、音乐茶座和高尔夫球、台球、保龄球等娱乐场所,按营业收入的3%缴纳文化事业建设费。广播电台、电视台和报纸、刊物等广告媒介单位以及户外广告经营单位,按营业收入的3%缴纳文化事业建设费。 (二)文化事业建设费由各级地方税务机关在征收娱乐业、广告业的营业税时一并征收。地方缴纳的文化事业建设费,全额缴入省金库。具
Municipal People’s Governments, administrative offices, people’s governments of all counties (cities), departments of provincial governments, all subordinate agencies, major enterprises and colleges and universities: According to the State Council’s Several Provisions on Further Perfecting Cultural and Economic Policies (Guo Fa [1996] ] No. 37) and the “Outline of the 9th Five-Year Plan for National Economic and Social Development of Shandong Province and the 2010 Vision Goals”. In order to step up investment of public finance in cultural activities at all levels of public finance and broaden channels of investment in publicity and cultural undertakings, In order to meet the requirements of the socialist market economy, a fund-raising mechanism and a multi-channel investment system should be established to promote the healthy, sustained and rapid development of the propaganda and cultural undertakings. The special notice is as follows: I. Levying the construction of cultural undertakings Starting July 1, 1997, Cultural activities in the construction costs. (A) Entertainment karaoke bars, dance halls, karaoke OK song and dance halls, music cafes and golf, billiards, bowling and other entertainment venues, according to 3% of operating income to pay cultural construction costs. Radio and television stations and newspapers, publications and other advertising media units and outdoor advertising business units, according to 3% of operating income to pay cultural construction fees. (B) cultural construction costs by the local tax authorities at all levels in the entertainment industry, advertising business tax collected. Local cultural and cultural construction fees paid, paid in full into the provincial treasuries. With