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.