Value-added tax is levied according to the "entertainment industry" with a tax rate of 6%. According to regulations:

1. Any activity involving listening, viewing, sightseeing and other activities as a spectator falls within the scope of taxation under the cultural and sports industry tax category.

2. Any behavior that personally participates in an activity for the main purpose of self-entertainment should fall within the scope of the entertainment industry tax. For example, the ticket revenue from formal shooting competitions held in a shooting range should be taxed according to the tax item of "cultural and sports industry", and the income from live-fire shooting by sporadic customers should be taxed according to the tax item of "entertainment industry".

3. The park’s ticket revenue is taxed according to the “Cultural and Sports Industry” tax item.

4. Business income from amusement facilities in parks, zoos and botanical gardens is taxed as "entertainment industry".