1. The business tax rate for bowling and billiards is 5%-20%, which is determined by each province and city, and is basically 5%.

2. Relevant regulations:

(1) Regulation No. 73 of Finance and Taxation [2001]: From May 1, 2001, nightclubs, karaoke bars, dance halls, shooting, hunting, and horse racing , games, golf, bowling, billiards and other entertainment activities are subject to a uniform tax rate of 20%.

Taxpayers who concurrently operate taxable businesses with different tax rates should calculate their business income separately and calculate the tax payable based on their respective applicable tax rates. If they cannot calculate separately, the business tax will be calculated and levied according to the highest tax rate.

Caishui [2001] No. 145: Starting from May 1, 2001, the scope of the entertainment industry that is levied a business tax at a tax rate of 20% includes: karaoke halls, dance halls, karaoke dance halls (including nightclubs, singing studios, etc.) room, love song room), music cafes (including bars), billiards, golf, bowling, entertainment (such as shooting, hunting, horse racing, game consoles, go-karts, hot air balloons, paramotors, archery, darts, etc.).

The scope of the "entertainment industry" tax item should be implemented in accordance with the relevant regulations of the Ministry of Finance and the State Administration of Taxation, and various localities are not allowed to expand without authorization.

(2) Finance and Taxation [2004] No. 97: "With the approval of the State Council, the business tax rate for billiards and bowling will be reduced as follows: Billiards and bowling are levied a business tax at a reduced rate of 5%, and the tax items still belong to "Entertainment industry". This notice will be implemented on July 1, 2004. "The service industry includes the agency industry, hotel industry, catering industry, tourism, warehousing industry, leasing industry, advertising industry and other service industries. (This article is currently invalid)

(3) Relevant provincial and municipal regulations: Zhejiang Province, in accordance with the provisions of Article 2, Paragraph 2 of the "Interim Regulations of the People's Republic of China and State Business Tax", with the consent of the Provincial People's Government, The applicable business tax rate for the entertainment industry in bowling and billiard courts has been reduced from 10% to 5%.

Since July 1, 2004, Beijing has levied a reduced business tax rate of 5% on billiards and bowling. Still belongs to the "entertainment industry".