Digital Tax Services Support New Consumption Formats Seen in Experience Economy

The experience economy centres on personalization, immersion, emotion and memorability. China's 15th Five-Year Plan and related State Council documents support new consumption scenarios. By end-November 2025 China's experience-economy market reached RMB 18.4 trillion, up 22.6%. Case 1 — industrial tourism: at the Kailuan National Mine Park in Tangshan, Hebei, over 90% of revenue comes from first-gate tickets, which are VAT-exempt for public-interest museums; a routine check by the Lunan District Tax Bureau found large exempt revenues had not been properly filed. Officers visited the site, explained the exemption and filing rules, reconciled quarterly data and clarified taxable/exempt boundaries. Responding to rising invoicing volume, tax authorities helped the park designate dedicated invoicing staff, standardize procedures and add invoicing services at the visitor centre and WeChat account, improving fully-digitalized e-invoice issuance. Case 2 — ACG district: Shanghai's first ACG-friendly street, Neo World 2.0, opened May 1. Operator Shanghai Xinqiaogao faced mixed-business cost allocation and invoicing complexity; the Xuhui District Tax Bureau formed a special team and compiled a policy handbook, helping it standardize accounting; Jan–April invoiced sales reached RMB 25.13 million, up 437%. The bureau also partnered with Caohejing AI Accelerator, the Game Museum and Binjiang Digital Valley to train game firms on compliance. Case 3 — immersive dining: Hangzhou's Songyan restaurant offers Hanfu, music and dance with meals; the tax bureau helped clarify business substance and input-VAT deduction scope, and the Shangcheng District Tax Bureau rolled out 'pay-and-invoice' via the fully digitalized e-invoice system. Together these cases show China's consumption upgrading and market vitality.