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

Announcement of Shenzhen State Taxation Bureau on Issues Concerning the Payment of Cultural Undertakings Construction Fee by Advertising Services

Document No.:Announcement No.14, 2012 of Shenzhen State Taxation Bureau

Taxes:Cultural Undertakings Construction Fee

Date of Promulgation:2012-11-01

IssueDepartment:State Taxation Bureaus of Localities

Date of Implementatio:2012-12-06

Annex:

In accordance with the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on Relevant Issues Concerning the Levy and Collection of Cultural Undertakings Construction Fee in the Pilot Reform of VAT for Business Tax" (Cai Zong [2012] No.68), the cultural undertakings construction fee that shall be paid by units and individuals who provide advertising services in Shenzhen Municipality shall be levied and collected by Shenzhen State Taxation Bureau starting from November 1, 2012 (duration of taxation).

 

From November, as for the units and individuals that are subject to the cultural undertakings construction fee for providing advertising services, the filing of tax returns shall be temporarily suspended; the specific time for the filing of tax returns shall be notified later

 

December 6, 2012

 

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