（Approved by the State Council on June 17， 1997， Promulgated¹ by the Ministry² of Finance and the State Taxation³ 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 formulated⁴ for the purpose of standardizing⁵ the administration of the levying⁶ of construction fee for cultural undertakings⁸ and promoting the healthy development of socialist⁹ cultural undertakings.

　　Article 2 Units and individuals paying entertainment industry and advertising¹⁰ 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 determined¹¹ by the State Council.

　　Article 4 The amount to be paid for the construction fee for cultural undertaking⁷ 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 payable¹² = 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 levied¹³ and collected simultaneously¹⁴ 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 vouchers¹⁵ 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 treasury¹⁶ in full； the construction fee for cultural undertakings levied on and collected from local units and individuals shall be paid to treasuries¹⁷ at the provincial¹⁸ level in full.

　　Article 10 The construction fee for cultural undertakings shall be integrated into fiscal¹⁹ 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 implement²⁰ 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， autonomous²¹ regions and municipalities directly under the Central Government can continue to be implemented²² upon submission²³ 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 promulgation²⁴.