China Taxation Service
Hotline: 86-755-82143348 Email: amyhuang@citilinkia.com
The entertainment industry refers to the operations to provide venues and services for entertainment activities.The scope of this tax item covers the operation of the song halls, dance halls, karaoke halls, music tea rooms, billiard halls, golf ranges, bowling centers, amusement parks and other entertainment venues, and the provision of services to customers at the entertainment venues.
Song Hall
Song hall refers to a venue where the customers sing songs for self entertaining with the accompaniment of an orchestra.
Dance Hall
Dance hall refers to a venue where the customers dance.
Karaoke Hall
Karaoke hall refers to a venue where the customers sing and dance for self entertaining with the accompaniment of the music pieces played by audiovisual equipment.
Music Tea Room
Music tea room refers to a venue which provides the customers with both music entertainment and tea, coffee, alcoholic drinks and other drinks.
Billiard, Golf and Bowling Venues
The billiard, golf and bowling venues refer to the venues where the customers play billiards, golf and bowling.
Amusement Park
An amusement park refers to a venue where amusement activities (such as shooting, hunting, horse-back riding and game playing) are held.The catering and other services provided by the above entertainment venues to the customers for their entertainment activities are all covered by this tax item.
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