Notes on Business Tax Items (Trial Draft) (Guo Shui Fa [1993] 149No.)
Verb (abbreviation of verb) cultural and sports industry
Cultural and sports industry refers to the management of cultural and sports activities.
The collection scope of this tax item includes: cultural industry and sports industry.
(1) cultural industry
Cultural industry refers to cultural activities, including performances, broadcasting and other cultural industries.
The business of operating tourist attractions is taxed according to the cultural industry.
1. Performance refers to the business of performance activities such as drama, song and dance, fashion, bodybuilding, acrobatics, folk art, martial arts and sports.
2. Broadcasting refers to the business of spreading works through radio stations, television stations, sound systems, closed-circuit television, satellite communications and other wireless or wired equipment, and showing various programs in cinemas, theaters, video halls and other places.
Advertising is not taxed according to this tax item.
3. Other cultural industries refer to businesses engaged in cultural activities other than the above-mentioned activities, such as various exhibitions and training activities, holding lectures, lectures and reports on literature, art, science and technology, and borrowing books and materials from libraries.
4. The business of operating tourist places refers to the business of selling tickets in parks, zoos and other tourist places.
(2) Sports industry
Sports industry refers to the business of holding various sports competitions and providing places for sports competitions or sports activities.
Providing cultural activities and sports venues by lease shall not be taxed according to this tax item.