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Supplementary Notice on Policies Concerning the Construction Fees of Cultural Undertakings and Administrative Issues of the Levy & Collection in the Pilot Project of VAT-for-BT Reform

Document No.:Cai Shui [2016] No. 60

Taxes:Value-added Tax,Business Tax

Date of Promulgation:2016-05-01

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2016-05-13


Issued by: Ministry of Finance State Administration of Taxation

Document No.: Cai Shui [2016] No. 60

Date of Issuance: 2016-5-13

Financial Departments (Bureaus), State Taxation Bureaus and Local Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state budgetary plan,

To promote the development of the culture course, the supplementary matters concerning the construction fees of culture undertakings collected on entertainment services after the pilot project of the VAT-for-BT reform (hereinafter referred to the VAT-for-BT) is comprehensively carried out are hereby notified as follows:

I. Units and individuals (hereinafter referred to as payment obligors), that provide entertainment services within the territory of China, shall, pursuant to the Notice and the provisions of the Notice of the Ministry of Finance and the State Administration of Taxation on the Policies Concerning the Construction Fees of Cultural Undertakings and the Administrative Issues of the Levy & Collection in the Pilot Project of the VAT-for-BT Reform (Cai Shui [2016] No. 25), shall pay the construction fees of cultural undertakings.

II. Payment obligors shall, according to the charging sales amount obtained when they provide entertainment services and the rate of 3%, calculate the fees payable of entertainment services. The calculation formula is as follows:

The fees payable of entertainment services = charging sales amount of entertainment services×3%

The charging sales amount of entertainment services shall be all of the prices including tax and the off-price cost obtained when payment obligors provide entertainment services.

III. The payment obligors, who do not reach the threshold of VAT, shall be exempted from the construction fees of culture undertakings.

IV. The entertainment services mentioned in the Notice refer to the services in the “entertainment service” scope as prescribed by the Annotations of the Sales of Services, Intangible Assets and Immovable Properties of the Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Carrying out the Pilot Project of the VAT-for-BT Reform (Cai Shui [2016] No. 36).

V. The Notice shall be executed from May 1st, 2016. The Notice of the Ministry of Finance and the State Administration of Taxation on Printing and Distributing the “Provisional Measures for the Administration of the Levy & Collection of the Construction Fees of Cultural Undertakings” (CaiShuiZi [1997] No. 95) shall be nullified simultaneously.


Ministry of Finance State Administration of Taxation

May 13th, 2016


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