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Food and beverage equipment recycling consignment process
Business tax payable on ticket income: 220× 5% = 1 1 ten thousand yuan.

Business tax should be paid for the income of dance halls: 400× 20% = 800,000 yuan.

Business tax should be paid for the game hall income:100× 20% = 200,000 yuan.

Business tax payable for bowling income:120× 5% = 60,000 yuan (5% if there are regulations, 20% if there are no regulations in the entertainment industry).

Business tax payable for the income from beauty salons and Chinese massage:150× 5% = 75,000 yuan.

Business tax payable for catering income: 600× 5% = 300,000 yuan.

Business tax payable on lease income: (76+4) × 5% = 40,000 yuan.

Business tax payable for handling fee:10× 5% = 500,000 yuan.

The business tax payable by the company in that year is =11+80+20+6+7.5+30+4+0.5 =1.59 million yuan.