In order to strengthen multi-channel financing of cultural and educational construction funds and accelerate the development of cultural and educational undertakings in this Municipality, these Measures are formulated in accordance with the State Council's "Several Provisions on Further Improving Cultural and Economic Policies" and combined with the actual situation of this Municipality. Article 2 (Scope of Solicitation)

All units and individuals engaged in entertainment and advertising business within the administrative area of this Municipality (hereinafter referred to as business units) shall pay cultural and educational construction fees in accordance with the provisions of these Measures. Article 3 (Collection Administration Department)

The municipal finance department is responsible for the collection and management of cultural and educational construction fees, and entrusts the local tax department to undertake the specific work of collection. Article 4 (Tax Standards)

Entertainment business units pay cultural and educational construction fees at 3% of their operating income.

The advertising business unit shall pay the cultural and educational construction fee at 4% of the advertising business income. Article 5 (Payment and Transfer)

Business units in the entertainment and advertising industries shall pay the cultural and educational construction fees at the same time as the monthly business tax.

The cultural and educational construction fees paid by entertainment and advertising business units affiliated to the central and state organs shall be turned over to the central treasury in full; The cultural and educational construction fees paid by the entertainment and advertising business units in this Municipality shall be paid in full to the municipal treasury. Article 6 (Use of Cultural and Educational Construction Funds)

The construction cost of cultural and educational undertakings is used to develop cultural and educational undertakings in this city.

Measures for the use and management of cultural and educational construction fees shall be formulated by the Municipal Finance Bureau jointly with relevant departments and implemented after being approved by the Municipal People's Government. Article 7 (Compulsory Measures)

Business units in the entertainment and advertising industries fail to pay the construction fees for cultural and educational undertakings within the prescribed time limit, and the collection department shall, in addition to ordering them to pay within the prescribed time limit, impose a daily overdue fine of 2‰ of the overdue amount from the date of delay. Article 8 (Suspension of Collection of Management Fees)

The management fees for cultural and entertainment business activities and business bowling alleys collected from the entertainment business units in this Municipality shall cease to be collected from the date of collecting the construction fees for cultural and educational undertakings. Article 9 (Application Interpretation Department)

The Municipal Finance Bureau can explain the specific application of these measures. Article 10 (Implementation Date)

These Measures shall be implemented as of September 1 year 1 day. 1987 10 10 On 23rd October, the Notice of the General Office of Shanghai Municipal People's Government on Agreeing to Impose Special Consumption Surcharge on Commercial Ballrooms and Music Teahouses shall be abolished at the same time; 1On September 8, 1995, the Shanghai Municipal People's Government issued the Measures for the Collection of Construction Fees for Local Social Undertakings in Shanghai, and the provisions for advertising business units to pay construction fees for local social undertakings ceased to be implemented.