营改增对影视行业的影响研究
发布时间：2018-08-08 14:16
【摘要】：近年来,随着人们精神文化需求的提升和文化层次的丰富,我国的文化业也逐步作为国民经济的支柱产业,越来越受到国家的重视、社会的关注,由此,国家也出台了一系列方针政策以推动文化产业的进步。与此同时,影视业作为文化产业中一个分量较重的构成部分,也因为其受众的普遍性和传播的广泛性,得到了国家的规范和扶持。目前,我国的影视业行业集中度逐步提高,增长态势良好,影视业市场成熟度不断提高,行业内的企业大多乘着我国电影业发展的春风得到了规模上的扩张以及盈利上的增加,影视业也发展成文化业的中流砥柱。影视业的这种飞速发展离不开各方面的支持,税收政策便是有力的支持因素之一。我国在“营改增”改革开始之前,就对影视业给予了一定的优惠政策,随着“营改增”改革的全面开展,部分优惠政策不仅得到了延续,“营改增”更从税率、税基、计税方式上对影视业的税收进行了变革。这样的变革,究竟能否给行业注入新的发展力量,是否真正为行业带来了利好,是值得进行深入探讨和分析的。本文从税收的角度对影视业进行了分析,首先介绍了“营改增”改革的背景、内容和影视业的发展、现状,其次分析了“营改增”前后影视行业的税收情况,并对改革前后的情况作了对比。之后文章又对影视业产业链作了介绍,具体分析了上游和下游产业链的税负情况,并着重对不同位置的产业链上税负所发生的变化进行了简单的计算和分析,认为最终的税负情况取决于进项税额的多少,也指出了“营改增”改革在目前可能给上下游产业链带来的约束和问题。在理论分析后,本文进行了案例研究,以影视业上市公司的代表——北京光线传媒有限公司作为案例,对公司2010至2015年的营业收入和成本进行了分析,以及对公司的流转税税负情况作了研究,着重研究了“营改增”前后公司的实际税负,并对税负的升降给出了较为合理的理由。通过最终的税负分析,认为“营改增”确实给部分影视业企业带来了税收负担的减轻,但是税收减负能覆盖多少企业、能发挥多大的效应,仍有待研究。根据分析的结果,本文从政府角度提出了继续推动影视业发展的税收上的政策建议,认为政府可以从扩大抵扣项目、优化财税政策、完善所得税措施、降低一般纳税人认定标准四个方面着手进行改善;并从行业角度出发,认为除了政策上的改进,行业本身可以加强专业化分工协作,企业也需要提升管理创新能力,只有两者共同努力,才能共绘影视行业的美好前景。
[Abstract]:In recent years, with the promotion of people's spiritual and cultural needs and the enrichment of cultural levels, the cultural industry of our country has gradually become the pillar industry of the national economy, which has been paid more and more attention to by the state and the society. The country also issued a series of principles and policies to promote the progress of the cultural industry. At the same time, film and television industry as a more important part of the cultural industry, but also because of the universality of the audience and the spread of the country's norms and support. At present, the concentration of the film and television industry in our country is gradually increasing, the growth situation is good, the market maturity of the film and television industry is constantly improving, and most of the enterprises in the industry have taken advantage of the spring wind of the development of the film industry in our country to gain an expansion in scale and an increase in profits. The film and television industry has also developed into a mainstay of the cultural industry. The rapid development of film and television industry can not be separated from various aspects of support, tax policy is one of the supporting factors. Before the reform of "business reform and increase" began, our country gave certain preferential policies to the film and television industry. With the comprehensive development of the "business reform and increase" reform, some preferential policies were not only extended, but also increased from the tax rates and tax bases. In the way of tax planning, the tax revenue of film and television industry has been reformed. Whether this kind of reform can inject new development force into the industry, whether it really brings good for the industry, is worthy of further discussion and analysis. This paper analyzes the film and television industry from the perspective of taxation. Firstly, it introduces the background, content, development and current situation of the reform of "camp, reform and increase", and then analyzes the tax situation of the film and television industry before and after the "business reform and increase". The situation before and after the reform is compared. Then the article introduces the industry chain of film and television industry, analyzes the tax burden of upstream and downstream industry chain, and makes a simple calculation and analysis on the change of tax burden in different position industry chain. It is considered that the final tax burden depends on the amount of income tax, and the constraints and problems that the reform of "business reform" may bring to the upstream and downstream industry chain at present are also pointed out. After the theoretical analysis, this paper carries on the case study, taking the representative of the listed company of the film and TV industry-Beijing Ray Media Co., Ltd. as the case, analyzes the operating income and the cost of the company from 2010 to 2015. This paper also makes a study on the turnover tax burden of the company, emphatically studies the actual tax burden of the company before and after the "business reform and increase", and gives more reasonable reasons for the rise and fall of the tax burden. Through the final analysis of tax burden, it is concluded that "business reform and increase" does bring tax burden relief to some film and television enterprises, but how many enterprises can be covered by tax burden and how much effect can be brought into play still need to be studied. According to the results of the analysis, this paper puts forward some suggestions on the tax policy to promote the development of the film and television industry from the angle of the government, and thinks that the government can expand the deductible items, optimize the fiscal and tax policies, and perfect the income tax measures. From the perspective of the industry, in addition to the policy improvement, the industry itself can strengthen the specialized division of labor and cooperation, and enterprises also need to enhance their management innovation ability. Only the joint efforts of the two, in order to draw the bright prospects of the film and television industry.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42
本文编号：2172054
[Abstract]:In recent years, with the promotion of people's spiritual and cultural needs and the enrichment of cultural levels, the cultural industry of our country has gradually become the pillar industry of the national economy, which has been paid more and more attention to by the state and the society. The country also issued a series of principles and policies to promote the progress of the cultural industry. At the same time, film and television industry as a more important part of the cultural industry, but also because of the universality of the audience and the spread of the country's norms and support. At present, the concentration of the film and television industry in our country is gradually increasing, the growth situation is good, the market maturity of the film and television industry is constantly improving, and most of the enterprises in the industry have taken advantage of the spring wind of the development of the film industry in our country to gain an expansion in scale and an increase in profits. The film and television industry has also developed into a mainstay of the cultural industry. The rapid development of film and television industry can not be separated from various aspects of support, tax policy is one of the supporting factors. Before the reform of "business reform and increase" began, our country gave certain preferential policies to the film and television industry. With the comprehensive development of the "business reform and increase" reform, some preferential policies were not only extended, but also increased from the tax rates and tax bases. In the way of tax planning, the tax revenue of film and television industry has been reformed. Whether this kind of reform can inject new development force into the industry, whether it really brings good for the industry, is worthy of further discussion and analysis. This paper analyzes the film and television industry from the perspective of taxation. Firstly, it introduces the background, content, development and current situation of the reform of "camp, reform and increase", and then analyzes the tax situation of the film and television industry before and after the "business reform and increase". The situation before and after the reform is compared. Then the article introduces the industry chain of film and television industry, analyzes the tax burden of upstream and downstream industry chain, and makes a simple calculation and analysis on the change of tax burden in different position industry chain. It is considered that the final tax burden depends on the amount of income tax, and the constraints and problems that the reform of "business reform" may bring to the upstream and downstream industry chain at present are also pointed out. After the theoretical analysis, this paper carries on the case study, taking the representative of the listed company of the film and TV industry-Beijing Ray Media Co., Ltd. as the case, analyzes the operating income and the cost of the company from 2010 to 2015. This paper also makes a study on the turnover tax burden of the company, emphatically studies the actual tax burden of the company before and after the "business reform and increase", and gives more reasonable reasons for the rise and fall of the tax burden. Through the final analysis of tax burden, it is concluded that "business reform and increase" does bring tax burden relief to some film and television enterprises, but how many enterprises can be covered by tax burden and how much effect can be brought into play still need to be studied. According to the results of the analysis, this paper puts forward some suggestions on the tax policy to promote the development of the film and television industry from the angle of the government, and thinks that the government can expand the deductible items, optimize the fiscal and tax policies, and perfect the income tax measures. From the perspective of the industry, in addition to the policy improvement, the industry itself can strengthen the specialized division of labor and cooperation, and enterprises also need to enhance their management innovation ability. Only the joint efforts of the two, in order to draw the bright prospects of the film and television industry.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42
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