Legal analysis: The tax point for the entertainment industry is 5%-20%. Business tax is a tax levied on the turnover obtained by entities and individuals that provide taxable services, transfer intangible assets, or sell real estate in China. Business tax is a major tax in the turnover tax system. Business tax rates adopt different proportional rates according to different industries and categories. The transportation industry is 3%, the sale and lease of intangible assets is 5%, and the sale of real estate is 5%.

Legal basis: "Provisional Regulations of the People's Republic of China on Business Tax" Article 2 The tax items and tax rates of business tax shall be implemented in accordance with the "Table of Business Tax Items and Rates" attached to these regulations. Adjustments to tax items and tax rates shall be determined by the State Council. The specific tax rate applicable to taxpayers operating in the entertainment industry shall be determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government within the range specified in these regulations. Article 12 The time when the business tax liability arises is the day when the taxpayer provides taxable services, transfers intangible assets, or sells real estate and receives business income payments or obtains receipts for claiming business income payments. If the financial and taxation authorities of the State Council have other provisions, such provisions shall prevail. The time when the business tax withholding obligation occurs is the day when the taxpayer's business tax liability occurs.