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财综[2013]88号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局:为促进文化事业发展,加强全国营业税改征增值税(以下简称营改增)试点中文化事业建设费的征收管理,现就有关问题通知如下:一、按照《交通运输业和部分现代服务业营业税改征增值税试点实施办法》(财税〔2013〕37号印发,以下简称《实施办法》)规定,在中华人民共和国境内提供广告服务的单位和个人,应按照本通知的规定缴纳文化事业建设费。二、中华人民共和国境外的单位或者个人在境内提供广告服务,在境内未设有经营机构的,以其代理人为文化事业建设费的扣缴义务人;在境内没有代理人的,以广告服务接
Finance Bureau (Bureau), State Administration of Taxation and Local Taxation Bureau of the Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Separate Plans in the Financial Administration [2013] No.88 To Promote the Development of Culture, Strengthen the National Business Tax Reform (VAT) (hereinafter referred to as the VAT reform) In accordance with the Measures for the Implementation of the Pilot Program for the Reform of Sales Taxes for Business Taxes in the Transport Industry and Some Modern Service Industries (Cai Shui [2013] No. 37), hereinafter referred to as the “ Implementation Measures ”) stipulates that units and individuals that provide advertising services within the territory of the People’s Republic of China shall pay for the construction of cultural undertakings in accordance with the provisions of this circular. 2. Units or individuals outside the territory of the People’s Republic of China that provide advertising services in China and do not have operating agencies in China shall, with their agents, be agents withholding obligations for the construction of cultural undertakings; if there is no agent in their territory,