For example, in the past when holding arts performances it was necessary to first pay 10- 11 % for operating tax and entertainment tax, and moreover it didn't matter what percentage of seats were actually sold, you had to pay beforehand on the assumption of 100 % ticket sales.
像以前辦藝術表演，先要預繳共計百分之十到十一的營業稅及娛樂稅。