Announcement of the State Administration of Taxation on Matters Concerning the Declaration of Cultural Undertaking Construction Fees in the Pilot Program of Replacing Business Tax with Value-Added Tax
国家税务总局关于营业税改征增值税试点文化事业建设费申报有关事项的公告
Instrument
application guide
This document announces the full abolition of the previous announcement (State Administration of Taxation Announcement No. 64 of 2013) regarding the registration and declaration of cultural undertaking construction fees under the pilot program of replacing business tax with value-added tax, effective from January 1, 2014.