摘要
改革开放以来，人民群众物质生活水平不断提高，对娱乐消费的需求日益增长，从1980年广州市出现第一家音乐茶座算起，20年来中国的娱乐场所数量迅速增多，种类不断丰富。营业性的歌厅、舞厅、卡拉OK厅、音乐茶座、电子游戏厅等相继涌现，并成为大众日常休闲的娱乐方式。目前，各种娱乐项目在全国第三产业中所占的份额越来越高。
Since reform and opening up, material living level of Chinese people continuously improves and consumer demands to entertainment increasingly grow. At the same time, the number of entertainment venues is rapidly growing with the constantly enriched types in China in the late two decades, such as danceries, karaoke bars, music teahouses, and electronic- game bars, etc., which have become the significant ways for the public ordinary leisure and entertainment. At present, a variety of entertainment items have accounted for a higher percent in the tertiary industry. Under the circumstance of fierce competition, how to reasonably increase income and decrease expenditure has in fact become a problem that all entertainment enterprises have to face and deal with. I would like to make a brief discussion on paying of business taxes of the entertainment and catering enterprises in this article.
出处
《中国食品》
2008年第2期44-45,共2页
China Food
