The Tax Policy Research On The Press And Publication Industry

In recent years, with the layout of the "five one" development in The 18 th National Congress of the Communist Party of China, the cultural construction and development has become one of the focus current politics. Also in China’s 12 th five-year plan clearly put forward to develop cultural industry, including the press and publication industry.Development and transformation of the cultural industry need the loose policy environment provide by government. Because taxation is affecting the development of cultural enterprises deeply,so this article takes the case study on the Guang Dong China Sunshine Media Co.,Ltd, in order to study the tax policies of press and publication industry.And mainly manifested in the following respects:As the traditional press and publication industry, its main problems include weak profitability of publishing, "system" and "ability" plight, etc.This article elaborates the basic details of the case of Guang Dong China Sunshine Media Co.,Ltd, from multi-dimensional such as income, cost, fixed assets, tax status and so on.For the problems in the development of the Guang Dong China Sunshine Media Co.,Ltd, the features from the enterprise, tax incentives and other facilities to support the press and publication industry, to promote the healthy development of the press and publication industry.Innovation of this paper lies in: Firstly, choosing the traditional press and publication industry in many cultural content,other not to cater to popular culture industry.Narrowing the scope of research, make the study more detailed and thorough;Secondly, starting from the specific case,by the Guang Dong China Sunshine Media Co.,Ltd spread to the whole publishing industry, to think more clearly and more targeted.