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Amusement Tax

A. Tax Scope

The amusement tax shall be levied on the prices of tickets sold or the fees collected by amusement businesses which provide any kind of on-site equipment or activities for entertainment. In the case that no tickets are sold but drinks or entertainment devices are supplied to the consumers, the tax shall be levied on the amount of the charges. The scope of the tax is as follows:

  1. The cinema.
  2. Professional singing, story-telling, dancing, circus, magic, acrobatics shows, and all kinds of performances in night clubs.
  3. Drama, music performances, and amateur singing, dancing, etc.
  4. All kinds of competitions and contests of skill.
  5. Dance halls.
  6. Golf clubs and the like that are provided as a form of recreation for consumers.

B. Taxpayers

Taxpayers of the amusement tax are those who pay the prices to enjoy the amusement. Providers or sponsors of sites, equipment, or activities for entertainment act as collection agents. To take the cinema as an example, those who watch movies are the taxpayers, while the theaters that collect the tax-included tickets and pay the tax to the treasury are collection agents.

C. Tax Rates

The Amusement Tax Act specifies maximum legal rates, and the collection rates shall, within the maximum rates, be prescribed by the provincial and the city governments, respectively, approved by the local assembly of the same level, and reported to the MOF for its record. The maximum legal rates are as follows:

Table of maximum legal rates
Classification

Legal Maximum Rates

The Cinema
  Chinese-language films
  Foreign-language films

30%
60%

Professional singing, story-telling,
dancing, circus, magic, acrobatics shows,
and all kinds of performances in night clubs
30%

Drama, music performances, and amateur singing, dancing, etc.

5%
All kinds of competitions and contests of skill 10%
Dance halls 100%
Golf clubs 20%
Other activities that are provided as a form of recreation for consumers 50%

 

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Introduction to local taxes is abstracted from” Guide to ROC Taxes 2011”.

 

 

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