[税收] 娱乐税
娱乐税(entertainment tax)之一是马场入场费,平均税率约为29%;其次是电影院的入场券,娱乐税率为5~10%.
筵席税
筵席税(entertainment tax)筵席税概述筵席税是指对举办筵席的单位和个人,按其一次筵席支付金额征收的一种税。
文娱税
... enterprise income tax 企业所得税 entertainment tax 文娱税,筵席税 entrepot duty 转口税 ...
有娱乐税吗?
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.税务局:一般是3%到达5%,娱乐业是5%到20%。
Total corporate spending on dining and entertainment has halved from a peak of 9.5 trillion yen in 1991 to 4.8 trillion yen in 2008, according to data from the National Tax Agency.根据日本国税厅的数据显示,整个日本企业在就餐和娱乐方面的总开销已经从1991年的顶峰9.5万亿日元降低了50%,至2008年4.8万亿日元。