Attraction ticket tax rates

The tax rate is 3%. According to the regulations of the "Notice of the State Administration of Taxation on Issuing the "Commentary on Business Tax Items (Trial Draft)" (Guo Shui Fa [1993] No. 149), the business of operating tourist places refers to parks, animal (botanical) gardens and The business of selling tickets at various other tourist venues is levied a business tax similar to the cultural industry, with a tax rate of 3%. If units and individuals engage in taxable activities under different tax categories in tourist attractions and adopt a one-vote charging method, the turnover of different tax categories should be calculated separately. If the turnover is not separately calculated or the calculation is unclear, the higher tax rate will be applied.