Supplementary Circular on the Policies and Collection Administration Issues Concerning the Construction Fee for Cultural Undertakings under the Pilot Program of the Collection of Value-added Tax in Lieu of Business Tax

Supplementary Circular on the Policies and Collection Administration Issues Concerning the Construction Fee for Cultural Undertakings under the Pilot Program of the Collection of Value-added Tax in Lieu of Business Tax
Supplementary Circular on the Policies and Collection Administration Issues Concerning the Construction Fee for Cultural Undertakings under the Pilot Program of the Collection of Value-added Tax in Lieu of Business Tax

Cai Shui [2016] No. 60

May 13, 2016

The finance departments (bureaus), offices of the State Administration of Taxation, and local taxation bureaus, of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan,

In order to promote the development of cultural undertakings, the supplementary circular on matters relating to the collection of the construction fee for cultural undertakings for entertainment services after the comprehensive promotion of the pilot program of the collection of value-added tax in lieu of business tax (the "VAT in lieu of BT") is hereby given as follows:

I.
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请先同意《服务条款》和《隐私政策》