Legal analysis: the first ticket income obtained by memorial halls, museums, cultural centers, management institutions of cultural relics protection units, art galleries, exhibition halls, painting and calligraphy institutes and libraries in providing cultural and sports services in this place is exempt from value-added tax; The value-added tax (tax rate: 1 1%) is levied on the rental business of cultural centers according to modern service industry-rental service industry.

Legal basis: Article 16 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) is exempt from value-added tax for the following items:

(1) Self-produced agricultural products sold by agricultural producers;

(2) Contraceptive drugs and devices;

(3) old books;

(4) Imported instruments and equipment for scientific research, scientific experiments and teaching;

(5) Imported materials and equipment provided free of charge by foreign governments and international organizations;

(6) Processing, assembling and compensating imported equipment for trade;

(seven) articles for the disabled directly imported by organizations for the disabled;

(8) selling articles for personal use.