文化事业建设费计算公式？英文双语对照

一、文化事业建设费计算公式？

文化事业建设实际费用÷规划费用=百分率。

二、文化事业建设费如何申报？

文化事业建设费可以网上申报,具体操作如下:

1、登录电子税务局,进入税费申报及缴纳界面,选择【综合申报】的【文化事业建设费】.这里需要注意,申报文化事业建设费,必须先进行增值税申报.

2、点击【文化事业建设费】选项后需先填写《文化事业建设费申报表附表1》,填写当期取得的按规定可以从计费收入减除的相关价款,然后保存.

3、保存附表1,进入《文化事业建设费申报表》填写界面,填写后保存,系统会提示是否立即进行申报,确认的话点击下一步,然后再保存即可.

三、文化事业建设费怎么计算？

根据国务院《文化事业建设费征收管理暂行办法》规定:第二条在中华人民共和国境内依照《中华人民共和国营业税暂行条例》的规定缴纳娱乐业、广告业营业税的单位和个人，为文化事业建设费的缴纳义务人(以下简称缴费人)，应当依照本办法的规定缴纳文化事业建设费。

第三条文化事业建设费的费率为3%。

第四条文化事业建设费按缴费人应当缴纳娱乐业、广告业营业税的营业额和规定的费率计算应缴费额。

计算公式:应缴费额=应纳娱乐业、广告业营业税的营业额×3%第五条文化事业建设费由地方税务局在征收娱乐业、广告业营业税时一并征收。账务处理如下:借:营业税金及附加贷:应交税费-应交文化事业建设费上交时:借:应交税费-应交文化事业建设费贷:银行存款

四、文化事业建设费如何征收？

应缴费额=计费销售额×3%文化事业建设费是国务院为进一步完善文化经济政策，拓展文化事业资金投入渠道而对广告、娱乐行业开征的一种规费。缴纳文化事业建设费的单位和个人应按照提供增值税应税服务取得的销售额的3%的费率计算应缴费额，并分别由国家税务局、地方税务局在征收广告服务业的增值税、娱乐业的营业税时一并征收。缴纳文化事业建设费的单位和个人应按照提供增值税应税服务取得的销售额和3%的费率计算应缴费额，并由国家税务局(原本是地方税务局征收)在征收增值税时一并征收。扩展资料：“营改增”后，广告设计业将按“文化创意服务——设计服务”税目缴纳增值税。这样，一般纳税人适用税率为6%，小规模纳税人适用税率为3%。相比过去，广告设计行业由于不用缴纳3%的文化事业建设费，税费负担大为降低。缴纳义务人应按照提供广告服务取得的计费销售额和3%的费率计算应缴费额，计算公式如下：广告服务应缴费额=广告服务计费销售额×3%广告服务计费销售额=含税广告收入-含税广告成本注意：减除的广告成本必须取得合法的有效凭证，否则不得扣除。

五、河南文化事业建设费申报流程？

您好！

河南文化事业建设费申报流程如下：

1. 注册登录：首先需要访问河南省税务局官方网站，注册并登录河南省电子税务局。如果您还没有注册，请按照网站提示完成注册。

2. 填报申报表：在电子税务局主页上找到“申报缴税”或者类似名称的模块，点击进入。选择“文化事业建设费申报表”进行填报。

3. 填写申报信息：按照要求填写文化事业建设费申报表的各项内容，包括缴费单位基本信息、本期应缴费额、缴费金额等。

4. 附件上传：如果涉及需要上传的附件材料，如缴费凭证等，请按照系统提示上传相关文件。

5. 提交申报：完成申报表填写并上传附件后，点击“提交”按钮。系统将对申报数据进行审核。

6. 缴纳费用：如果审核通过，您需要按照提示支付文化事业建设费。一般来说，您可以选择线上支付，如通过网上银行、第三方支付等渠道完成支付。支付完成后，您将收到支付成功的回执。

7. 申报完成：支付费用后，整个申报流程完成。请保存好支付回执和相关材料，以备查证。

请注意，申报流程可能因地区或时间而异。建议您在申报前咨询当地税务部门了解最新申报流程和具体要求。

六、文化事业建设费计哪个科目？

1、如果发生的费用与收入无关，计入管理费用。

借：管理费用

贷：应交税费-文化事业建设费

2、发生的费用如果与收入有关，计入营业税金及附加

借：主营业务税金及附加

贷：应交税费-文化事业建设费

扩展资料

《财政部、国家税务总局关于营业税改征增值税试点有关文化事业建设费政策及征收管理问题的通知》

三、缴纳文化事业建设费的单位（以下简称缴纳义务人）应按照提供广告服务取得的计费销售额和3%的费率计算应缴费额，计算公式如下：

应缴费额=计费销售额×3%

计费销售额，为缴纳义务人提供广告服务取得的全部含税价款和价外费用，减除支付给其他广告公司或广告发布者的含税广告发布费后的余额。

缴纳义务人减除价款的，应当取得增值税专用发票或国家税务总局规定的其他合法有效凭证，否则，不得减除。

参考资料来源：

参考资料来源：

七、文化事业建设费2021怎么计算？

文化事业建设费按广告业和娱乐业的营业额的3%缴纳。缴纳期限与营业税期限相同。所以广告牌制作肯定要缴纳文化事业建设费。成本扣除的问题，在计算缴纳营业税时，代理广告业的计税依据是收取的全部收入减去广告发布费的余额，文化事业建设费不能扣除。在计算企业所得税时，文化事业建设费可以税前扣除。

提到喷绘制作的问题要看情况而言。一项业务中，如果你公司纯粹只是负责喷绘制作、而不负责对外宣传发布，并且能够准确地分别核算不同税目（即主营的广告业和这块喷绘制作设计费）的营业额，则这部分营业收入可按“其他服务业”开具服务业发票，不需缴纳“文化事业建设费”。

如果你公司制作完成后还要负责对外发布宣传，或者这块收入与其它业务不能分别准确核算，则应该一并征收文化事业建设费。

八、什么企业核定文化事业建设费？

个体工商户，实行定期定额管理的，对文化事业建设费进行核定。例如某个体工商户，开了一个副食店，税务机关每个月核定增值税销售额6万元，那么文化事业建设费也核定6万元。

九、文化事业建设费征收范围包括什么?文化事业建？

1、文化事业建设费的征收范围如下：

（1）娱乐业。包括歌厅、舞厅、卡拉OK歌舞厅、音乐茶座、台球、高尔夫球、保龄球、游艺、网吧、酒吧等；

（2）广告业。是指利用广播电台、电视台，电影、电视。

2、法律依据：《中华人民共和国增值税暂行条例》第一条

在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人，为增值税的纳税义务人（以下简称纳税人），应当依照本条例缴纳增值税。

十、2021年哪些免文化事业建设费？

2021年哪些情况可以免征文化事业建设费？

【答案】

一、根据《财政部 国家税务总局关于营业税改征增值税试点有关文化事业建设费政策及征收管理问题的通知》(财税〔2016〕25号)第七条规定，增值税小规模纳税人中月销售额不超过2万元(按季纳税6万元)的企业和非企业性单位提供的应税服务，免征文化事业建设费。

二、根据《财政部 国家税务总局关于营业税改征增值税试点有关文化事业建设费政策及征收管理问题的补充通知》(财税〔2016〕60号)第三条规定，未达到增值税起征点的缴纳义务人，免征文化事业建设费。

三、根据《财政部 税务总局关于电影等行业税费支持政策的公告》（财政部 税务总局公告2020年第25号）第三条规定，自2020年1月1日至2020年12月31日，免征文化事业建设费。

One, is computation of cost of culture career construction formulary?

Culture career builds percentage of = of cost of program of real cost ÷ .

2, how is cost of culture career construction declared?

Cost of culture career construction can be declared on the net, particular operation is as follows:

1, entry electron revenue, enter newspaper of duty Fei Shen and pay interface, choice [declare integratedly] [culture career builds cost] . Here needs to notice, declare culture career to build cost, must undertake value added tax is declared first.

2, click [culture career builds cost] need to fill in first after option " culture career builds subordinate list of Fei Shen forms for reporting statistics 1 " , fill in current those who obtain it is OK to press a regulation the relevant money paid for something purchased or received for something sold from deduction of plan fee income, save next.

3, save subordinate list 1, enter " culture career builds Fei Shen forms for reporting statistics " fill in interface, after filling in, save, the system can hint whether to undertake declaring instantly, if affirming, click next, save again next can.

3, how is cost of culture career construction calculated?

According to the State Council " does cost of culture career construction collect management temporary measure " formulary: ? Shi of Liang of to joke  thanks show off of line of  of protruding of  heir burying port to strap cut up with a hay cutter ton  of Bao of punishment of bully Dang of Deng of  of  of protruding of burying port of heir thanking  returns play of Qiao of ⒐ of faithful idle of Gao of take along sth to sb of provide for of grave Suo ń to wash delay of ノ of  Deng dark male is appeared Wu makes fun of  , ought to the construction of career of formulary pay culture of this method expends according to.

The cost rate that construction of career of the 3rd culture expends is 3% .

Cost of construction of career of the 4th culture expends a person by capture ought to the cost of the turnover of business tax of pay entertainment industry, advertising and regulation leads computation to answer capture expends the specified amount.

Computational formula: ? ? of dispatch of  evil spirit should construction of career of the 5th 3% culture expends the turnover × of business tax of accept entertainment industry, advertising to be in by cess Wu bureau when imposing business tax of recreational industry, advertising, collect along with all the others. Does Zhang Wu handle following: ? ? business tax gold and add borrow: ? Should? of  feng4huang2 amine hand in culture career to build the: when is cost handed in? Should? hand in duty to expend - should hand in culture career to build cost to borrow: ? Does  write Chan?

4, how is cost of culture career construction collected?

Should sale of plan cost of = of pay cost specified amount construction of 3% culture career expends × is the State Council to perfect culture economic policy further, extend culture career to capital throws channel and open the fee of a kind of compasses that collect to industry of advertisement, entertainment. The unit that construction of pay culture career expends and individual answer according to offer value added tax to answer the of 3% cost of the sale that tax service gains leads computation to answer capture expends the specified amount, be in by bureau of national revenue, cess Wu respectively when collecting advertisement to serve the business tax of industry of the value added tax of course of study, entertainment, collect along with all the others. The unit that construction of pay culture career expends and individual answer according to offer value added tax to answer the sale that tax service gains and the cost of 3% lead computation to answer capture expends the specified amount, and by national revenue (it is cess Wu bureau is collected originally) collect along with all the others when imposing value added tax. Patulous data: "Battalion changes add " hind, advertisement design line of business will be pressed " culture originality serves -- the design serves " value added tax of tax items pay. Such, applicable tax rate is average taxpayer 6% , applicable tax rate is miniature taxpayer 3% . Compare the past, advertisement design industry because need not the culture career construction of 3% expends pay, duty expends a burden to be reduced greatly. Pay obligor should lead computation to answer according to the plan cost sale that offers advertisement service to obtain and the cost of 3% capture expends the specified amount, computational formula is as follows: Advertisement serves should advertisement of = of pay cost specified amount serves plan cost 3% advertisement of sale × serve = of plan cost sale to contain duty advertisement income - attention of cost of the advertisement that contain tax: The advertisement cost of deduction must obtain legal significant evidence, must not deduct otherwise.

5, does cost of construction of Henan culture career declare technological process?

Hello!

Henan culture career builds Fei Shen to sign up for flow to be as follows:

1.Register login: Need to visit Henan to save revenue government website above all, register and log onto Henan to save electronic revenue. If you had been not registered, finish according to website clew please register.

2.Fill in a form and submit it to the leadership declares a watch: Find on electronic revenue homepage " declare pay tax " the module of similar perhaps name, click enter. Choice " culture career builds Fei Shen forms for reporting statistics " undertake fill in a form and submit it to the leadership.

3.Fill in declare information: Fill in according to the requirement each content that culture career builds cost to declare a watch, include capture to expend an unit basic message, this period should amount of cost of pay cost specified amount, pay.

4.Accessory uploads: If involve the accessory material that need uploads, if capture expends a proof to wait, upload relevant file according to systematic clew please.

5.Refer declare: Finish after declare a watch to fill in and uploading accessory, click " refer " pushbutton. Systematic general undertakes examine and verify to declaring data.

6.Pay cost: If examine and verify is passed, you need to pay culture career to build cost according to clew. Generally speaking, you can pay on choice line, if pay through the bank on the net, tripartite,wait for channel to finish pay. Pay after finishing, you will get the receipt that pays a success.

7.Declare finish: After paying fee, whole declare flow to finish. Had saved please pay receipt and relevant data, check in order to have.

Ask an attention, declare technological process likelihood because of area or time different. Branch of local duty Wu seeks advice before suggesting you are being declared understanding is newest declare flow and specific requirement.

6, does culture career build cost plan which course?

1, if happen charge and income have nothing to do, plan enter overhead expenses.

Borrow: Overhead expenses

Borrow: Should hand in duty to expend - culture career builds cost

2, if the cost that produce is concerned with income, plan reach into business tax gold add

Borrow: Advocate business Wu taxes and add

Borrow: Should hand in duty to expend - culture career builds cost

Patulous data

" total bureau of Wu of tax of the Ministry of finance, state changes about business tax impose value added tax policy of cost of construction of career of pilot concerned culture and the announcement that collect administrative issue "

3, the unit that construction of pay culture career expends (obligor of pay of the following abbreviation) should mix according to the plan cost sale that offers advertisement service to obtain the cost of 3% leads computation to answer capture expends the specified amount, computational formula is as follows:

Should sale of plan cost of = of pay cost specified amount × 3%

Plan cost sale, offer advertisement to serve the expense outside the taking total cost that contain tax and price for pay obligor, the advertisement containing tax that deduction pays other ad company or advertisement promulgator releases the remaining sum after cost.

Of money paid for something purchased or received for something sold of pay obligor deduction, ought to obtain the other and legal significant evidence that total bureau of special bill or national tax Wu provides value added tax, otherwise, do not get deduction.

Reference material origin:

Reference material origin:

7, does culture career build cost 2021 how to calculate?

Culture career construction expends the 3% pay of the turnover that presses advertising and recreational industry. Pay deadline and business tax time are same. So billboard makes affirmation want pay culture career to build cost. The problem that cost deducts, when computational pay business tax, the plan duty of acting advertising subtracts according to the gross wages that is collection advertisement releases the remaining sum of cost, culture career builds cost to cannot be deducted. When computational enterprise income tax, cost of culture career construction can be deducted before duty.

The problem that mentions gush scale to make should depend and character. In a business, if you just are in charge of gush scale making purely, and do not be in charge of be being publicized external release, and can part well and truly business accounting is different tax items (namely advocate scale of the advertising of battalion and this gush makes a design expend) turnover, criterion this part business income can be pressed " other service line of business " open service trade bill, do not require pay " culture career builds cost " .

If you are made,be in charge of releasing conduct propaganda external even, or this income and other business cannot part accurate business accounting, should collect culture career to build cost along with all the others.

8, career of culture of what enterprise check and ratify builds cost?

Individual and industrial and commercial door, execute fixed norm management, to culture career construction cost undertakes check and ratify. For example a certain body is industrial and commercial door, opened store of a non-staple food, tax authority sale of value added tax of every month check and ratify 60 thousand yuan, so culture career builds cost also check and ratify 60 thousand yuan.

9, what does cost of culture career construction collect limits to include? Is culture career built?

1, the expropriation that culture career construction expends limits is as follows:

(1) recreational industry. Include song hall, ballroom, card to pull teahouse of hall of OK singing and dancing, music, billiards, golf, bowling, entertainment, Internet bar, bar to wait;

(2) advertising. It is to point to use broadcast broadcasting station, TV station, the film, TV.

2, legal basis: " value added tax of People's Republic of China is temporary byelaw " the first

Perhaps provide the treatment, unit that repairs service of make repairs and supply replacements and import content and individual in content of sell goods of sale in domestic market of condition of People's Republic of China, the person of duty to pay taxes that is value added tax (taxpayer of the following abbreviation) , ought to according to this byelaw pay value added tax.

10, what avoided culture career to build cost 2021?

What circumstance can be avoided 2021 ask for culture career to build cost?

[the answer]

One, basis " total bureau of Wu of tax of state of Ministry of finance changes about business tax impose value added tax policy of cost of construction of career of pilot concerned culture and the announcement that collect administrative issue " (2016 〕 of wealth tax 〔 25) the 7th regulation, sale of the month in miniature taxpayer does not exceed value added tax 20 thousand yuan (the pay taxes that press season 60 thousand yuan) enterprise and unit of blame enterprise sex offer should duty serves, avoid ask for culture career to build cost.

2, basis " total bureau of Wu of tax of state of Ministry of finance changes about business tax impose value added tax policy of cost of construction of career of pilot concerned culture and the additional announcement that collect administrative issue " (2016 〕 of wealth tax 〔 60) the 3rd regulation, did not achieve the pay obligor that the place collects since value added tax, avoid ask for culture career to build cost.

3, basis " the announcement that total bureau of Wu of duty of Ministry of finance supports policy about the industry tax cost such as the film " (announcement of total bureau of Wu of duty of Ministry of finance 2020 the 25th) the 3rd regulation, come from January 1, 2020 on December 31, 2020, avoid ask for culture career to build cost.