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各省、自治区、直辖市财政厅(局)、地方税务局,新疆生产建设兵团财务局:为加强对娱乐性消费行为的调节,经国务院批准,从2001年5月1日起,夜总会、歌厅、舞厅、射击、狩猎、跑马、游戏、高尔夫球、保龄球、台球等娱乐行为的营业税统一按20%的税率执行。纳税人兼营税率不同的应税业务,应分别核算营业收入,根据各自适用税率,分别计算应纳税额,不能分别核算的,一律按照最高的税率计征营业税。
Finance Bureau (Bureau), Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of all provinces, autonomous regions and municipalities directly under the Central Government: With the approval of the State Council, in order to strengthen the regulation of recreational consumer behavior, with effect from May 1, 2001, nightclubs, karaoke bars, dance halls , Shooting, hunting, Happy Valley, games, golf, bowling, billiards and other entertainment business tax unified implementation of the 20% tax rate. Taxpayers operating taxable businesses with different tax rates shall separately calculate the operating income and calculate the tax payable separately according to their respective applicable tax rates. If they can not be separately accounted for, business tax shall be charged at the highest tax rate.