There is a problem in the CPA tax law, that is, the business tax is levied on the ticket income of tourist attractions according to 3% of the cultural industry, rather than 5% of the tourism industry

There is a problem in the CPA tax law, that is, the business tax is levied on the ticket income of tourist attractions according to 3% of the cultural industry, rather than 5% of the tourism industry (service industry). According to the Provisional Regulations on Business Tax, the business of operating tourist places refers to the business of selling tickets in tourist places such as parks, zoos and botanical gardens. According to the tax item of "culture and sports industry", business tax is paid at the rate of 3%.

If the ticket is inseparable from the income of sightseeing bus and the cable car, the business tax shall be levied according to the tourism industry, and the tax rate shall be 5%. According to the provisions of the tax law, when two tax items cannot be separated, they are all levied at the applicable high tax rate.