How to tax the ticket income of the zoo

Value-added tax is levied according to "entertainment industry" and the tax rate is 6%. According to the regulations:

1. Anyone who participates in listening, watching, sightseeing and other activities as an audience belongs to the scope of taxation of cultural and sports industries.

2. Anyone who participates in an activity in person and takes self-entertainment as the main purpose should belong to the scope of entertainment tax. If the shooting range holds a formal shooting competition, its ticket income should be taxed according to the tax item of "culture and sports industry", and the income from taking live ammunition from sporadic customers should be taxed according to the tax item of "entertainment industry".

3. Park ticket income is taxed according to "culture and sports industry".

The operating income of amusement facilities in parks, zoos and botanical gardens shall be taxed as "entertainment industry".