Announcement of the State Administration of Taxation on Matters Concerning the Registration and Declaration of Cultural Undertaking Construction Fees in the Pilot Program of Replacing Business Tax with Value-Added Tax

This document revises the calculation formula and instructions for the Cultural Undertaking Construction Fee Declaration Form, specifically adjusting the formula for the current period's payable (refundable) amount to reflect central and local revenue sharing and reduction ratios, as referenced in a prior 2019 announcement.