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第一条本細則依据文化娛乐税条例(以下簡称条例)第九条的規定制定。第二条条例第一条所称: (一)「戲曲」如:京剧、評剧、越剧、淮剧、豫剧、楚剧、湘剧、贛剧、川剧、粤剧、桂剧、閩剧、晋剧、秦腔和木偶戲、皮影戲等;
Article 1 These Rules shall be formulated in accordance with the provisions of Article 9 of the Entertainment and Entertainment Tax Regulations (hereinafter referred to as the Regulations). Article 1 of Article 2 states: 1. “Opera” such as Peking Opera, Pingju Opera, Yue Opera, Huai Opera, Yu Opera, Chu Opera, Xiang Opera, Jiangxi Opera, Sichuan Opera, Cantonese Opera, Gui Opera, Min operas, Jin Opera, And puppet shows, shadow play and so on;