Guangdong Province Revises Business Tax Rates for the Entertainment Industry

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Apr. 7 – The Guangdong provincial tax bureau recently issued a notice amending business tax on the entertainment industry.

The business tax rates, now 5 percent, 10 percent, and 15 percent based on the entertainment category, are effective from January 1, 2010.

For general entertainment including bars, pool halls and bowling alleys, the business tax rate is 5 percent; for Internet cafes and golf courses, the business tax rate is 10 percent; for night clubs and karaoke bars, the business tax rate is 15 percent.

The provincial bureau will soon complete an online tax collection system and adjust the tax system in the entertainment industry. Taxpayers will need to file tax returns accordingly and adjust to the new online system when declaring their taxes.

For more information on Guangdong Province’s business tax rates, please contact Dezan Shira & Associates at