Analysis Of The Effect Of The Policy Of “reform Of The Camp” On The Cultural Industry In China

The cultural industry has the characteristics of high added value,high technology content,high correlation degree,low energy consumption and low pollution.The experience at home and abroad shows that,due to the influence of natural resources and external conditions,the cultural industry needs a good tax environment and tax policy guidance and support.With the continuous implementation of replacing business tax with value-added tax(VAT)"in the cultural industry,have a variety of effects or good or bad cultural industries,thus we need for the tax reform policy effect analysis,especially the tax changes brought by the reform,for our country to further improve the tax system to promote the economic development and provide some ideas.This paper first introduces the concept,specific cultural industry status,economic status and tax advantages,on the basis of the cultural industry to implement the "policy effect of replacing business tax with value-added tax(VAT)" were used to analyze the two aspects of micro and meso.First,we selected 15 cultural services listed companies to study the changes of micro enterprise tax replacing business tax with value-added tax(VAT)",found that different characteristics of different cultural service corporate tax changes,but the average tax burden but showed a downward trend.Then,the cultural industry is divided into manufacturing,wholesale and service industries to carry out the analysis of the tax burden,and found that the overall tax burden of the cultural industry rose and then decreased.The results show that,after the camp changed to increase,the change of the cultural industry tax burden appears to rise or fall,in addition to the reasons for the tax policy,but also with the organic composition of the capital and the proportion of industrial categories.Finally,this paper puts forward three suggestions: to strengthen the policy support of the cultural industry,to improve the theoretical basis of "camp to increase" and to coordinate the financial interests of the central and local governments.