【Case】
A certain U.S. company H is a globally renowned entertainment giant. With the deepening of China's reform, the Chinese economy has become closely integrated with the global economy. Company H sees the potential in China's massive entertainment consumption market and decides to invest in building a large golf course in China. When choosing the location for the golf course, Company H believes that both City A and City B are roughly similar in terms of consumer markets as well as construction environment and conditions. However, Company H notices that in City A, the operation of golf within the entertainment industry is subject to a business tax rate of 8%, while in City B, the same operation is subject to a business tax rate of 15%, nearly double the rate. As a result, Company H decisively decides to invest in City A to build the golf course. Company H takes advantage of the floating tax rates in the entertainment industry, making choices between different regions to reduce the tax burden on the revenue generated after the golf course begins operation.