Legal Analysis: The tax point of entertainment industry is 5%-20%. Business tax is a tax levied on units and individuals who provide taxable services, transfer intangible assets or sell real estate in China, on the turnover they achieve. Business tax is one of the major taxes in the turnover tax system. Different proportional tax rates are adopted according to different industries and categories of business tax. It is 3% for transportation, 5% for the sale and lease of intangible assets, and 5% for the sale of real estate.

Legal Basis: "Provisional Regulations of the People's Republic of China on Business Tax" Article 2 The tax items and tax rates of the business tax shall be implemented in accordance with the "Table of Tax Items and Tax Rates of Business Tax" annexed to the Regulations. The adjustment of tax items and tax rates shall be decided by the State Council. The tax rate applicable to a taxpayer's entertainment business shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range prescribed by these Regulations. Article 12 The time of occurrence of business tax obligation shall be the day when the taxpayer provides taxable services, transfers intangible assets or sells real estate and receives the business income or obtains the documents requesting the business income. If the competent departments in charge of finance and taxation under the State Council make other provisions, such provisions shall apply. The time of occurrence of business tax withholding obligations for the taxpayer business tax obligations occur on the same day.