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各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局,新疆生产建设兵团财务局:《财政部、国家税务总局关于调整部分娱乐业营业税税率的通知》(财税[2001]73号)下发以后,我们陆续接到一些地方反映,要求进一步明确调整营业税税率的娱乐业范围。经研究,现通知如下:从2001年5月1日起,按20%税率征收营业税的娱乐业范围包括:歌厅、舞厅、卡拉 OK 歌舞厅(包括夜总会、练歌房、恋歌房)、音乐茶座(包括酒吧)、台球、高尔夫球、保龄球、游艺(如射击、狩
Ministry of Finance, Bureau of Local Taxation and Xinjiang Production and Construction Corps Finance Bureau: Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Business Taxes on Certain Entertainment Industries (Cai Shui [2001] No.73) ) After the issuance, we have received some places to reflect, requiring further clarification of the business tax rate adjustment of the entertainment industry. After the study, it is hereby notified as follows: From May 1, 2001 onwards, the business scope of entertainment business that levies business tax at the rate of 20% includes: karaoke bars, dance halls, karaoke OK song and dance halls (including nightclubs, (Including bar), billiards, golf, bowling, entertainment (such as shooting, hunting