Comparison And Optimization Of Tax Burden In Hunan Television&Broadcast Intermediary Company Limited

The tax burden that tax policy and system making are deeply based on hasbecome an important topic for theoretical research and practical work. The tax burdenlevel has important significance for the development of companies. It not only relatesto the subsequent development of the company, but also influences the developmentof the industry. To a certain extent, Hunan Television&Broadcast IntermediaryCompany Limited acting as top30in the national cultural media companies andHunan culture media companies, its tax burden can reflect the situation of the culturalmedia industry. Therefore, it is significant to research the tax burden of HunanTelevision&Broadcast Intermediary Company Limited.The existing researches mainly have analyzed the tax burden from the macroscopicperspective, but pay less attention on it from the angle of microscopic. From themicroscopic point of view, culture media company business tax, value added tax andincome tax served as the research content. The tax burden of Hunan Television&BroadcastIntermediary Company Limited in nearly6years as the object, the paper uses a morecomprehensive and in-depth analysis method of combining quantitative analysis andcomparative analysis to analyze the tax burden of Hunan Television&BroadcastIntermediary Company Limited. At last putting forward to recommendations to reduce thecorporate tax burden based on more objective analysis and evaluation of tax burden ofHunan Television&Broadcast Intermediary Company Limited.The basic idea of this paper is: First of all, this paper analyzes the tax burdentheory of culture media companies, including the characteristics of cultural mediacompanies and theoretical model. Then, this paper analyzes the operating situationand tax revenue of Hunan Television&Broadcast Intermediary Company Limited.Second, this paper analyzes the tax burden from the respective of value added tax,income tax and business tax. Finding out the problem and reason of the level of taxburden of Hunan Television&Broadcast Intermediary Company Limited comparedwith the similar company. Finally, in the same of tax policy, it is important of HunanTelevision&Broadcast Intermediary Company Limited to reduce the tax burden andpromote performance by coordinating the relationship of tax authorities and activelyplanning of income tax and business tax.