Traditional Culture Encyclopedia - Hotel franchise - Do you have to pay cultural construction fees for hotel tea bar income?
Do you have to pay cultural construction fees for hotel tea bar income?
Hotel tea bar is a catering and entertainment industry.
According to the Interim Measures for the Administration of Collection of Cultural Construction Fees, Caishui [1997] No.95 Notice.
Article 4: The construction fee for cultural undertakings shall be calculated according to the business tax turnover payable by entertainment and advertising taxpayers and the prescribed tax rate. Calculation formula: (tax rate: 3%)
Taxable amount = business tax turnover payable by entertainment industry and advertising industry × 3%
Article 5: The construction fee for cultural undertakings shall be collected by the local taxation bureau together with the business tax for entertainment and advertising.
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