中国文化产业“营改增”政策效应分析

发布时间：2018-02-27 19:43

本文关键词： 文化产业营改增政策效应　出处：《贵州财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：文化产业具有高附加值、高技术含量、高关联度和低能耗、低污染的特点,其发达程度是衡量一个国家经济及其社会现代化程度的重要标准。国内外的经验表明,文化产业由于自身禀赋和外部条件的影响,需要良好的税制环境和税收政策的引导和扶持。随着“营改增”在文化产业内的不断实行,文化产业产生或好或坏的多种影响,由此需要我们对此次税制改革的政策效应进行分析研究,尤其是改革所带来的税负程度变化,为我国进一步完善税制和促进经济发展提供一定的思路。本文先介绍了文化产业的概念、现状、经济中地位和税改优势等方面的具体情况,在此基础上再对文化产业实行“营改增”后的政策效应分别进行微观和中观两个方面分析。首先,本文筛选了15家文化服务业上市公司来研究“营改增”后微观企业税负变动情况,发现不同特性的文化服务企业税负出现不同变化,但平均税负却呈现一种下降的趋势。然后,将文化产业分为制造业、批发业和服务业进行税负变化分析,发现文化产业总体税负出现先上升后下降的情况。研究结果表明,“营改增”后文化产业税负变化出现先升后降的情况,除了税收政策方面的原因外,还与企业资本有机构成和产业类别占比等方面有关。最后,本文提出了要加强对文化产业的政策支持、完善“营改增”理论依据和协调好中央与地方的财政利益关系三大方面的建议。
[Abstract]:Cultural industry has the characteristics of high added value, high technology content, high correlation degree, low energy consumption and low pollution. Its developed degree is an important standard to measure the degree of modernization of a country's economy and its society. Due to the influence of its own endowment and external conditions, the cultural industry needs guidance and support from good tax system environment and tax policy. With the continuous implementation of "business transformation" in the cultural industry, the cultural industry has a variety of effects, either good or bad. Therefore, we need to analyze and study the policy effects of this tax reform, especially the changes in the tax burden brought about by the reform. This paper first introduces the concept of cultural industry, the current situation, the status of the economy and the advantages of tax reform. On this basis, the policy effects of the cultural industry are analyzed from the micro and the meso aspects respectively. In this paper, 15 listed companies in cultural service industry are selected to study the changes of tax burden of micro-enterprises after "business reform and increase", and it is found that the tax burden of cultural service enterprises with different characteristics has different changes, but the average tax burden is showing a downward trend. Divide the cultural industries into manufacturing, wholesale and service industries to analyze the changes in tax burden, It is found that the overall tax burden of the cultural industry rises first and then decreases. The research results show that the change of the tax burden of the cultural industry increases first and then decreases after the "camp reform and increase", except for the reasons of tax policy. It is also related to the organic composition of enterprise capital and the proportion of industrial categories. Finally, this paper proposes to strengthen the policy support to the cultural industry. Improve the theoretical basis of "business reform and increase" and coordinate the relationship between central and local financial interests.
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G124;F812.42

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