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法律與法規命令

Tax Act:
Amusement Tax Act
Chapter 2【Tax Rates】 Article 5
Content:
Amusement tax shall be levied on tickets sold or fees charged according to the rate schedule specified below:
(1)Cinema – no more than 60%; for Chinese language films, no more than 30%;
(2)Professional singing, story-telling, dancing, circus, magic show, acrobatics show, and night club performances – no more than 30%;
(3)Drama and musical performances and amateur singing, dancing, etc. – no more than 5%;
(4)Skill competitions and contests – no more than 10%;
(5)Dance halls – no more than 100%; and
(6)Billiard places – no more than 50%; bowling alleys – no more than 30%; golf course – no more than 20%; and the like that provide facilities for the recreation or entertainment of others – no more than 50%.
Visitor:1  Update:2018-04-23

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