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娱乐捐是民国广州市政府对市内娱乐场所包括大戏院、影画院和游艺场征收的一项重要的税费,在征税方式上政府引入了古老的包税制度,在包税商人的协助下,娱乐捐的顺利征收得到了保证。然而,市政府的种种施政,不仅造成了一段时期的行业混乱,而且置纳税商人的普遍不满和娱乐的广泛批评于不顾,足见其与文明法制相距甚远。
Entertainment donation is an important tax levied by the Guangzhou municipal government on entertainment venues including theaters, movie theaters and entertainment venues in the Republic of China. The government introduced an ancient tax system in the form of tax collection and was assisted by taxpayers Under the smooth acquisition of entertainment donations has been guaranteed. However, the various administrations of the municipal government not only caused the chaos in the industry for a period of time, but also ignored the widespread dissatisfaction of taxpayers and the widespread criticism of entertainment, which shows that they are far away from the civilized legal system.