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一、娱乐业的范围根据《营业税税目注释(试行稿)》(国税发[1993]149号)的规定,娱乐业征收范围包括:经营歌厅、舞厅、卡拉ok歌舞厅、音乐茶座、台球、高尔夫球、保龄球场、游艺场等娱乐场所,以及娱乐场所为顾客进行娱乐活动提供服务的业
I. Scope of the Entertainment Industry According to the provisions of the Notes of Commercial Sales Tax Items (Guotufa [1993] No. 149), the collection scope of entertainment industry includes: management of karaoke bars, dance halls, karaoke happies, music cafes, billiards, golf Ball, bowling alley, entertainment venues and other entertainment venues, as well as entertainment venues for customer entertainment activities of the industry