财政部、国家税务总局关于对外商投资企业外国企业和外籍个人征收文化事业建设费问题的通知 Circular of the Ministry of Finance and the State Administration of Taxation on Imposing the Construction Fee for Cultural Undertakings on Enterprises with Foreign Investment, Foreign Enterprises and Foreign Individuals
颁布日期：19980122 实施日期：19980122 颁布单位：财政部、 国家税务总局
CaiShuiZi  No.14
January 22, 1998
Interim Measures for the Administration of Levying the Construction Fee for Cultural Undertakings stipulated by the Ministry of Finance and the State Administration of Taxation (CaiShuiZi  No.95, hereinafter referred to as Measures) has been approved on June 17, 1997 by the State Council and promulgated for the implementation on July 7, 1997. It prescribes in the Measures that the enterprises and individuals paying the sales tax of show business and advertising should be the obligors of the construction fee for cultural undertakings. According to this, the enterprises with foreign investment, foreign enterprises and foreign individuals with above-mentioned obligation to pay tax should pay the construction fee for cultural undertakings.
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