Cultural Undertakings Construction FeeIn case of divergence of interpretation, the Chinese text shall prevail.

Announcement of the State Administration of Taxation on Relevant Issues Concerning the Levy & Collection of Construction Fee of the Cultural Undertakings in the Pilot Project of VAT for Business Tax Reform

Document No.:Announcement No.35, 2013 of the State Administration of Taxation

Taxes:Cultural Undertakings Construction Fee,Change from Business Tax into VAT

Date of Promulgation:2013-08-01

IssueDepartment:State Administration of Taxation

Date of Implementatio:2013-06-28


In accordance with the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on Taxation Policies for Carrying out Nationwide the Pilot Project Reform of VAT for Business Tax in Transportation and Certain Modern Service Industries" (Cai Shui [2013] No.37), the "Notice of the Ministry of Finance and the State Administration of Taxation on the Levy and Collection of Cultural Undertakings Construction Cost in the Pilot Project of VAT for Business Tax Reform" (Cai Zong [2012] No.68) and the "Supplementary Notice of the Ministry of Finance and the State Administration of Taxation on the Levy and Collection of Cultural Undertakings Construction Cost in the Pilot Project of VAT for Business Tax Reform" (Cai Zong [2012] No.96), the issues relating to levy & collection of Construction Fee of the cultural undertakings in the pilot project of VAT for business tax reform (hereinafter referred to as the VAT-for-BT reform) are hereby notified as follows:


I. In accordance with the provisions of Cai Shui [2013] No.37, units and individuals that are included in the range of VAT-for-BT reform and are subject to Cai Zong [2012] No.68 and are subject to the payment and withholding of cultural undertakings expenses shall, in accordance with the "Announcement of the State Administration of Taxation on Relevant Issues Concerning the Registration of Payment Information of the Construction Fee of Cultural Undertakings in the Pilot Project of VAT for Business Tax Reform" (Announcement No.50, 2012 of the State Administration of Taxation) and the "Announcement of the State Administration of Taxation on Relevant Issues Concerning the Filing of Construction Fee of the Cultural Undertakings in the Pilot Project of VAT for Business Tax Reform" (Announcement No.51, 2012 of the State Administration of Taxation), apply for the registration of payment information of the Construction Fee of cultural undertakings with the in-charge taxation authorities and file tax returns and pay the Construction Fee of the cultural undertakings.


II. During the period of VAT-for-BT reform, individuals (including individual industrial and commercial households and other personal) who are eligible for Article 3 of Cai Zong [2012] No.96 and who are exempt from cultural undertakings construction feet, may not file tax returns of cultural undertakings construction fee.


III. In-charge taxation authorities shall do well publicizing the policy of the Construction Fee of the cultural undertakings.


IV. The Announcement shall come into force on August 1, 2013.


The Announcement is hereby given as above.

State Administration of Taxation

June 28, 2013

Send copies to: 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.



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