A Study Of The Influence On The Cultural Industry Of The Reform Program To Replace The Business Tax With The Value-added Tax

With the ever-expanding development achieved in science and technology, cultural products have gradually grown to be a new driving force for economic growth. Thus, efforts made for developing cultural industry have playing an even-important role in transferring economic development model and restructuring economic structure. November16,2011marked the announcement of the pilot plans of "The reform program o replace the business tax with a value-added tax" made by the Ministry of Finance and the State Administration of Taxation. In more than two years after Shanghai firstly conduct the pilot plan, the overall tax burden of cultural industries has been relieved, the VAT deduction has been extended, and the small-scale tax payers have achieved significant tax cuts. In consequence, the competitiveness of the cultural industry has been enhanced, and the development of cultural industries has been promoted. However,there still are some imperfections exist in the reform. On this basis, this paper intends to study the current reform from the aspect of the impact it imposed on the tax burden of cultural industries in pilot area, identify gaps in the pilot program, and propose improvement measures.The main innovations of this paper lie in following aspects:Firstly, the innovation of research perspective. This paper focuses on the study of cultural industries and analyzes the effects of "The reform program to replace the business tax with a value-added tax" from the perspective of cultural industry; Secondly, innovative research methods. This paper adopts case studies combining methods from both corporate and individual cultural industry in the research process.Meanwhile, researches done in this paper still have some insufficiencies. On accounts of the relatively short-conducted reform as well as the limitation of my academic level, the research is based merely on part of the data and information. With data of listed companies, this paper only analyzes them by simple methods like creating tables rather than conducting in-depth research through establishing related models.