Research On The Influence And Countermeasures Of VAT Pilot Reform On State-owned Cultural Enterprises

Our country has achieved rapid development in the economy system in past thirtyyears of China’s reform and opening up, economic structure is also developing rapidly. Toadapt its development, China’s tax policy also continues reforming and innovation andkeeps pace with the times. At present, our country adopts the tax policies that businesstax and VAT are in parallel, so double taxation has led to some tax imbalance. In order tosolve these problems, our country turnover tax system carries out a major change onceagain following the trial of the2009VAT reform, which is VAT pilot reform.Our country’s VAT pilot reform adopts a gradual approach, launching pilot firstly insome regions and industries, then gradually being extended to the whole country andeven the whole industry. Transportation and part of modern services are the industries—including R&D and technical services, information technology services, cultural andcreative services, which are first included in the scope of pilot. In August1,2013, theproduction, broadcasting, issuance of radio and television works are included in the rangeof pilot, further expanding the scope of cultural industry reform. Analyzing the impactthat VAT pilot reform programs impose on cultural enterprises, and discussing theproblems and their solutions in the process of reform, which help promote VAT pilotreform’s successful implementation in the cultural industry, thus providing a theoreticalbasis and practical experience for the comprehensive reform of cultural enterprises.This paper is divided into six parts. The first part is introduction, literature and data,this research methods, ideas and content of research at home and abroad. Secondly,elaborated the relevant theories of cultural industry VAT pilot reform in our country,including the theory of public goods, tax fairness and efficiency principles, tax effecttheory and the theory of optimal taxation. The third part expounded China’s state-ownedcultural industry VAT pilot reform the background and process of the importance ofcultural industry. The fourth part is the focus of the paper, through the collection,collation x culture of state-owned assets management company related data, analysis ofdata, VAT pilot reform cultural enterprise tax burden changes, tax, accounting, financialindex, the impact of tax declaration and other aspects, and puts forward thecorresponding countermeasure in the fifth part. Finally, the conclusion of the thesis is thatthe VAT pilot reform pilot each have advantages and disadvantages, cultural enterprises should strengthen study, seize the opportunity to continue to improve, to enableenterprises to adapt to the changes brought by the reform as soon as possible.