Study On The Entertainment Tax In Modern Guangdong Province

The entertainment tax originated from the drama art tax or drama tax in the late Qing Dynasty.With the development of the entertainment industry,the scope of taxation is gradually expanded.In addition to drama tax,it also includes cinema tax,amusement park tax and so on.Entertainment tax is a kind of tax collected from customers according to the ticket price of entertainment places.It was born in the late Qing Dynasty.It has the meaning of integrating the tax of entertainment industry.It includes many types of tax.The specific tax system varies according to the tax types and regions.With the modernization of the tax system,the regulations on drama tax,film and painting drama tax and amusement park tax were improved gradually,and the tax rate was gradually unified.Until the banquet and entertainment tax law was issued by the Nanjing National Government in 1942,all provinces,cities and counties can set local tax regulations according to this legal system.In the development process of entertainment tax,as one of the earliest cities in China to levy this tax,Guangzhou has a certain representativeness.The most commonly used tax collection method of entertainment tax is the tax Farming.However,contractors and supervisors colluded and embezzled tax in the process of implementation of the tax package system.Therefore,the tax collection method has changed many times between tax Farming and government tax collection.In the collection process of entertainment tax,in case of social unrest,it also needs to bear certain additional military expenses,additional education funds and other expenses.Additional education funds are also a major feature of entertainment tax.The tax collection method of additional education funds in entertainment tax is the same as the entertainment tax,which mostly adopts the tax Farming and tender tax Farming.However,due to its particularity,in the actual implementation process,the theater operator will again undertake education funds from the contractor with a fixed sum of money.Disputes will also arise in the process of levying taxes on entertainment.The Provisional Regulations of the Ministry of Finance on the verification of stamp duty in Guangdong Province clearly stipulates that entertainment stamp duty shall be levied on entertainment venues.However,because entertainment stamp is levied based on the ticket price of entertainment venues,and the ticket price includes entertainment tax,it will lead to the discussion of double taxation.Sales taxes is another kind of tax that should be levied by the entertainment industry.The sales taxes law promulgated in 1931 clearly stipulates that each entertainment industry shall pay sales taxes according to the amount of income.The tax burden of entertainment venues has gradually increased from the initial entertainment tax to additional education funds,stamp duty tax,sales taxes,etc.In order to reduce the tax burden of entertainment venues,Entertainment industry association have argued with the Department of Finance on the nature of business tax for many times.In this process,businesses do not hesitate to take illegal means to achieve the purpose of tax evasion.In short,in view of the characteristics of entertainment tax and the tax collection method of collection and payment by merchants,Guangdong entertainment tax often interacts with businesses,consumers,trade associations and the government in the collection process.Guangdong Province is at the forefront of the development of modern Chinese cities,and the entertainment tax is a typical collection.Therefore,it is very necessary to study the entertainment tax in Guangdong Province.Through the study of entertainment tax in Guangdong Province,we can get a glimpse of the implementation status of miscellaneous taxes at the grass-roots level in the period of the Republic of China and the modernization of China’s tax system.