China Taxation Service
Hotline: 86-755-82143348, Email:anitayao@citilinkia.com
The cultural and sports industries refer to the operation of cultural and sports activities.The scope of this tax item covers the cultural industry and the sports industry.
Cultural Industry
The cultural industry refers to the operation of cultural activities， including the performing， broadcasting and other cultural activities.
The operation of tourist venues is treated as the cultural industry in tax collection.
1).Performing refers to the operations to conduct performing activities including drama， songs and dances， fashion， fitness， acrobatics， folk arts， martial art and sports.
2). Broadcasting refers to the operations to broadcast works through radio stations， television stations， audio systems， closed-circuit television， satellite communications and other wireless or wire devices and the screening of the programs in cinemas， theaters， video halls and other grounds.
The broadcasting of advertisements is not covered by this tax item in tax collection.
1). Other cultural activities refer to the operation of the cultural activities other than those mentioned above. They include the exhibition and training activities， the literary， art and scientific lectures and symposiums， and the library book and document lending.
2). The operation of tourist grounds refers to the ticket-selling at the parks， zoos， botanical gardens and other tourist venues.
Sports Industry
The sports industry refers to the operations to hold sports competitions and provide venues for sports competitions or sports activities.Providing venues for sports activities and sports competitions by leasing is not covered by this tax item.
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