基础法律英语辅导热招
您的位置:外语教育网 > 法律英语 > 英文法规 > 正文

文化事业建设费征收管理暂行办法 INTERIM MEASURES FOR THE ADMINISTRATION OF THE LEVYING OF CONSTRUCTION FEE FOR CULTURAL UNDERTAKINGS

2006-05-15 19:14   我要纠错 | 打印 | 收藏 | | |

(Approved by the State Council on June 17, 1997, Promulgated by the Ministry of Finance and the State Taxation Administration on July 7, 1997)
颁布日期:19970617  实施日期:19970707  颁布单位:国务院

  Article 1 These Measures are formulated for the purpose of standardizing the administration of the levying of construction fee for cultural undertakings and promoting the healthy development of socialist cultural undertakings.

  Article 2 Units and individuals paying entertainment industry and advertising industry sales tax in accordance with the provisions of the

  Article 3 The rate of the construction fee for cultural undertakings is 3%.

  Adjustment of the rate of the construction fee for cultural undertakings shall be determined by the State Council.

  Article 4 The amount to be paid for the construction fee for cultural undertaking shall be calculated in accordance with the sales volume the payer has to pay entertainment industry and advertising industry sales tax and the prescribed rate. The calculation formula is:

  amount payable = sales volume of which the entertainment industry and advertising industry sales tax is payable X 3%

  Article 5 The construction fee for cultural undertakings shall be levied and collected simultaneously at the time of levying and collection of the entertainment industry and advertising industry sales tax by local tax bureaus.

  Article 6 The obligation of payment for the construction fee for cultural undertakings occurs on the day when the payer has completed the amount of sales revenue or obtained the vouchers for the amount of sales revenue to be collected.

  Article 7 The time period of payment for the construction fee for cultural undertakings shall be the same as that of payment for sales tax by the payer, or determined by competent tax organs in the light of the amount payable by the payer.

  Article 8 The payer should declare and pay the construction fee for cultural undertakings at the competent tax organ at the place of occurence where the entertainment industry and advertising industry services are provided.

  Article 9 The construction fee for cultural undertakings levied on and collected from units directly under the central departments and their subsidiary enterprises and institutions shall be handed over to the central treasury in full; the construction fee for cultural undertakings levied on and collected from local units and individuals shall be paid to treasuries at the provincial level in full.

  Article 10 The construction fee for cultural undertakings shall be integrated into fiscal budget management and special-purpose funds set up for the construction of cultural undertakings. Specific measures for its control and use shall be worked out separately.

  Article 11 Administration of the levying and collection of the construction fee for cultural undertakings shall be effected pursuant to the provisions of the State relating to the administration of the levying and collection of sales tax and the relevant provisions of these Measures. Specific measures shall be formulated by the State Taxation Administration.

  Article 12 The regions which have already levied and collected the construction fee for cultural undertakings on and from the entertainment industry and advertising industry before these Measures take effect shall implement the provisions of these Measures as of the date of coming into force of these Measures; a small number of areas where the rates of levying and collection is higher than the rate of levying and collection laid down in these Measures which need to be maintained in the light of local conditions shall be determined by the People's Governments of the provinces, autonomous regions and municipalities directly under the Central Government can continue to be implemented upon submission to and approval of the State Council and the payment shall be made to treasuries pursuant to the provisions of Article 9 of these Measures.

  Article 13 The construction fee for cultural undertakings shall be calculated, levied and collected in pursuance of the provisions of these Measures as of the 1997 tax year.

  Article 14 These Measures come into force as of the date of promulgation.

相关资讯:
网站导航:
 四六级 指南 动态 经验 试题 资料  托福 指南 动态 经验 留学 备考
 雅思 指南 动态 机经 经验 辅导  公共英语 指南 动态 备考 试题 辅导
 日语 就业 辅导 留学 考试 报考  法语 资料 文化 考试 留学 辅导
 韩语 入门 口语 阅读 留学 文化  西语 辅导 资料 考试 留学 风采
基础法律英语
350元/门
系统讲解知识,全面提升水平
课时数:18课时左右

外语教育网(www.for68.com)是北京东大正保科技有限公司(CDEL)旗下一家大型外语远程教育网站,正保科技成立于2005年7月,是国内超大型外语远程教育基地,上榜“北京优质教育资源榜”--“百万读者推崇的网络教育机构”。


公司凭借雄厚的师资力量、先进的网络视频多媒体课件技术、严谨细致的教学作风、灵活多样的教学方式,为学员提供完整、优化的外语课程,既打破了传统面授的诸多限制,发挥了网络教育的优势,也兼顾面授的答疑与互动特点,为我国培养了大量优秀的外语人才。


为了满足学员学习不同语种、不同阶段的学习需求,网站开设了包括考试英语、行业英语、实用口语以及小语种在内的百余门语言学习课程,涵盖英语、日语、韩语、俄语、德语、法语、西班牙语、意大利语、阿拉伯语等主要语种,供学员自由选择。此外,网站还拥有各类外语专业信息和考试信息20余万条,是广大学员了解外语类考试最新政策、动态及参加各语种培训的优质网站。


北京东大正保科技有限公司成立于2000年,是一家具备网络教育资质、经教育部批准开展远程教育的专业公司,为北京市高新技术企业、中国十大教育集团、联合国教科文组织技术与职业教育培训在中国的唯一试点项目。


公司下属13家行业远程教育网站,业务涵盖了会计、法律、医学、建设、自考、成考、考研、中小学、外语、信息技术、汉语言教学等诸多领域,拥有办公面积8000多平米,员工近千人,公司年招生规模达270万人。由于正保远程教育(China Distance Education Holdings Ltd., CDEL)在中国互联网远程教育行业内的绝对优势和强大影响力,正保教育模式一直被广大投资人所追捧。2008年7月30日,公司在美国纽约证券交易所正式挂牌上市(股票交易代码:DL),是2008年唯一一家在美国纽交所上市的专业从事互联网远程教育的中国企业。


版权声明
   1、凡本网注明 “来源:外语教育网”的所有作品,版权均属外语教育网所有,未经本网授权不得转载、链接、转贴或以其他方式使用;已经本网授权的,应在授权范围内使用,且必须注明“来源:外语教育网”。违反上述声明者,本网将追究其法律责任。
  2、本网部分资料为网上搜集转载,均尽力标明作者和出处。对于本网刊载作品涉及版权等问题的,请作者与本网站联系,本网站核实确认后会尽快予以处理。
  本网转载之作品,并不意味着认同该作品的观点或真实性。如其他媒体、网站或个人转载使用,请与著作权人联系,并自负法律责任。
  3、本网站欢迎积极投稿
  4、联系方式:
编辑信箱:for68@chinaacc.com
电话:010-82319999-2371