下位法“挑战”上位法现象从1997年1月1日起,国家税务部门开始在全国范围内征收文化事业建设费,在这十几年间,该费用在广告行业的征收范围问题屡遭业内人士的质疑。为表达广告从业人员的呼声,近来,部分地区的广告业协会通过各种形式向国家主管机关反映这一问 Under the law “challenge ” the phenomenon of the upper law From January 1, 1997 onwards, the state tax authorities began to charge the construction of cultural undertakings throughout the country, in the past ten years, the cost of the advertising industry in the scope of the expropriation The industry questioned. To express the voice of advertising practitioners, in recent days, some regions of the advertising industry associations to reflect through various forms to the competent national authorities