The business tax rate of Ji'nan's entertainment industry dropped from 20% to 5%
10 20 months (probation reporter Jiao Xiaochao) today from the municipal land tax bureau learned that since this month, the business tax rate of the city's entertainment industry has been adjusted from 20% to 5%. Among them, the business tax rate of golf entertainment business is adjusted from 20% to 10%. With a monthly turnover of 100 thousand yuan (excluding golf balls), it can pay less than $16950 a month.
the entertainment business tax levy scope is business song hall, dance hall, Cara OK song and dance hall, music teahouse, billiards, golf, bowling, amusement park and other entertainment venues and services for customers to provide services for entertainment. At present, the entertainment industry mainly pays the business tax (tax rate 20%) and the urban construction and maintenance tax (tax rate 7%), education fee additional (tax rate 3%), local education fee additional (rate 2%) and local water conservancy construction fund (tax rate 1%) based on the tax amount of business tax. Monthly turnover of 100 thousand yuan in addition to golf entertainment industry projects, before the monthly business tax and its additional 22600 yuan, the business tax rate from 20% to 5% after 5% to pay only 5650 yuan, less than 16950 yuan.
City Land Tax Bureau staff introduced that since the tax reform in 1994, China has implemented 20% high tax rate adjustment for the high consumption projects in the entertainment industry. With the increase of residents' income, the original high consumption projects have now become popular consumption projects such as music teahouse, Cara OK Hall and so on. Technical competitions such as shooting, archery and so on, this tax rate reduction aims to boost national leisure. Industry experts said that the reduction of the business tax rate in the entertainment industry can effectively reduce the tax burden on the industry, reduce the investment threshold for the entertainment industry, and promote the intensification of market competition and differentiation, which will help the leading enterprises in the entertainment industry, promote the healthy and rapid development of the entertainment industry in our city, and promote the economic structure adjustment and industrial upgrading of our city. Promoting the rapid development of the third industry and changing the mode of economic development will play a positive role.