The entertainment industry refers to the business of providing venues and services for entertainment activities, including operating karaoke halls, dance halls, karaoke dance halls, music cafes, billiards, golf, bowling alleys, entertainment venues, Internet cafes, and entertainment The business of a venue providing services to customers for entertainment activities.
Entertainment refers to a place that holds various entertainment and entertainment activities (such as shooting, hunting, horse racing, playing video games, bungee jumping, go-karts, hot air balloons, paramotors, darts, etc.).
Taxpayers engaged in the catering and entertainment industry should pay local taxes and fees according to the following regulations:
1. Business tax
1. Catering industry: All income collected from providing catering consumption services to customers is the turnover, and is calculated and paid according to the 5% tax system.
2. Entertainment industry: Based on the revenue collected from customers and various fees (including ticket fees, table fees, karaoke fees, tobacco, alcohol and beverage fees, and other fees for operating the entertainment industry), the business tax is calculated and paid at a tax rate of 20% .
II. Corporate Income Tax
The production, operating income and other income of an enterprise or economic organization shall be paid corporate income tax as follows:
The account books are sound, Business households that can correctly calculate the amount of taxable income shall pay tax by auditing and calculating taxes, and the applicable tax rate is 25%.
Business owners whose account books are incomplete and cannot accurately calculate their taxable income shall pay by determining the tax rate.
3. Personal income tax
1. Individual industrial and commercial households pay personal income tax on their production and business income according to the following methods:
(1) Business households that can correctly calculate the taxable income shall adopt the accounting and taxation method to pay tax, and five-level excess progression shall be applied The tax rate is 5% to 35%.
(2) Business households with incomplete account books and unable to accurately calculate their taxable income shall pay taxes by determining the collection rate.
2. The wages, salaries paid to employees by enterprises, economic organizations and individual industrial and commercial households as well as the remuneration paid to individuals who provide services to them shall withhold personal income tax in accordance with the law.
4. Stamp Duty
All entities and individuals who write and receive taxable certificates within the territory of the People’s Republic of China and the People’s Republic of China (including those written abroad and used within the country) shall be taxed. Stamp duty should be paid in accordance with the law. Stamp tax is paid by taxpayers who calculate the amount of tax payable by themselves in accordance with regulations, purchase and affix all tax stamps (referred to as decals) at one time.
5. Real estate tax or urban real estate tax
Property tax (applicable to domestic enterprises, units and individuals), self-owned real estate is deducted by 30% of the original value of the real estate every year The remaining value is calculated and paid at a tax rate of 1.2%.
Urban real estate tax (applicable to foreign-invested enterprises, foreign enterprises and foreign individuals), the residual value of self-owned properties of foreign-invested enterprises and foreign enterprises is based on the original value of the property after deducting 30% of the original value, according to 1.2 % tax rate is calculated and paid.
Personally owned properties that are not used for business purposes are exempt from property tax or city real estate tax.
6. Urban land use tax
The tax is calculated and paid based on the actual land area occupied by the taxpayer at a rate of (1.5-4) yuan/square meter per year according to different quotas.
7. Urban maintenance and construction tax
The basis for calculating the urban maintenance and construction tax is the amount of business tax actually paid by the taxpayer. The tax rates are 7%, 5% and 1% respectively.
Calculation formula: tax payable: business tax amount If the taxpayer is located in an urban area, the tax rate is 7%:
(2) If the taxpayer is located in a county or town, the tax rate is 5%;
(3) The taxpayer is located If it is not in a city, county or town, the tax rate is one percent.
8. Education fee surcharge
The payment is calculated based on the actual business tax paid, and the education fee surcharge rate is 3%