“文化体育业”和“娱乐业”是营业税两个既有区别，又有联系的税目。区分两个税目应税范围的基本概念是：给观众提供听、看和观赏、游览项目活动的，为“文化体育业”税目的应税范围，税率为3％；由消费者自身参与项目活动，自娱自乐的，为“娱乐业”税目的应税范围，税率为5 “Culture, Sports Industry” and “Entertainment Industry” are two existing business tax differences, but also linked to the tax items. The basic concept of distinguishing the taxable scope of the two tax items is to provide the audience with the taxable scope of tax items of “cultural and sports industries” at listening, viewing, viewing and viewing. The tax rate is 3%. The consumers themselves participate in the project activities , Entertain, for the “entertainment industry” tax purposes tax range, the tax rate of 5