| Nowadays, as one of the sunrise industry with the most development prospects in 21 centuries, cultural and creative industries is developing rapidly, not only become an important force of the world to promote economic development, but also become more and more important in people’s spiritual life. Domestic and international experience show that it’s development cannot leave out with suitable tax environment and tax policy to guidance and support, because of their oneself characteristics and conditional influenc.With the implementation and deepening of this tax reform in cultural and creative industry, it has brought many positive effects to cultural and creative industry, but at the same time, the problems also appear gradually, therefore, we need to assess the impact of this reforms objectively, especially the changes of burden rate, fully reveal the police effect of tax reform, to make a reasonable recommendation for the tax policy’s optimization of our courtry and how the enterprises to response this reform advisably.This paper analyzed the main feature,development status, related tax policy of cultural and creative industries and the influences of th the reform about "business tax into value-added tax" in this industry,and then, combining the characteristics of cultural and creative industries to analysis the change of the tax burden on culture and creative enterprise after the "business tax into value-added tax".Firstly,this paper select eighteen cultural and creative industries listed companies to study the tax change of cultural and creative industries representative listed companies after " business tax into value-added tax ". Founding that since "business tax changed to value added-tax" reform began, the tax burden change of cultural and creative enterprises is differen. Then, this paper use H company as a classic representative of cultural and creative industry to study the tax burden changes of cultural and creative industry which brought by this reform and the reason in microscopic viewpoint, the results indicates that some cultural and creative industries’tax rate change is not obvious or even rise after the "business tax into value added tax", not fall in addition to the reasons for tax policy, which also depend on its own operating characteristics of organic composition of capital, financial management and industrial distribution and so on. Finally, this paper proposed some policy suggestions about how the related enterprises respond to the reform on the basis of these studies,such as improving taxation management, planning of assets purchased rationaly, planning tax positivly and optimizing the business operations. |
