No need. The title fee (sponsorship fee) charged for providing cultural performances is an extra fee and should be paid as a' cultural service'. During the epidemic period, value-added tax shall be exempted. Non-advertising service. There is no need to pay the construction fee for cultural undertakings. The construction fee for cultural undertakings is the fee levied on advertising and entertainment industry in the State Council in order to further improve cultural and economic policies and expand investment channels for cultural undertakings. Units and individuals that pay the construction fees for cultural undertakings shall calculate the tax payable according to the tax rate of 3% of the sales obtained by providing VAT taxable services.