Research On The Construction And Application Of Tax Policy Evaluation Index System Of Publishing Industry In China

Tax policy has the function of regulating economic operation.Countries specify different tax rate and tax links through setting different taxation form and tax denomination,to encourage or limit various economic activities,so as to develop towards a favorable direction.After the founding of new China,tax policy for book publishing industry has been adjusted and changed several times,which has had a significant impact on the publishing industry,and also become a popular topic of academic circles.Based on this background,this paper attempts to sort out the current tax policy using the development of the publishing industry from 2001 to 2015 as the basis,and summarize the tax policy,then try to build the evaluation index system of tax policy in publishing industry,and apply the index system to specific area,in order to get experience by summarizing and comparing,so that the introduction of follow-up tax policy can be more targeted and promote the development of the publishing industry.This paper includes five chapters just as follows.Chapter 1:Introduction.This part firstly analyzes the background,the meaning and purpose of the topic,summarizes the existing theoretical literature,and elaborate the necessity of tax policy to support the development of publishing industry.On this basis,this paper puts forward the research method of this paper and clarifies the research frame of this paper.Chapter 2:The History and Current Situation of tax policy in Publishing Industry.First,explain the history of tax policy to support the development of the publishing industry and make simple reviews.Secondly,it elaborates the existing tax policy in publishing industry,and points out the shortcomings,and lay the theoretical foundation for the construction of the evaluation index system of the follow-up tax policy.Chapter 3:Construction of tax policy evaluation index system.On the basis of the existing theory,subcontract tax policy,evaluate of tax policy from policy strength and policy perfection,determine the various levels of evaluation indicators,through the investigation and analytic hierarchy process to get the weight,to build the publishing industry tax policy evaluation index system.Chapter 4:Application of tax policy evaluation index system.The evaluation index system will be applied to Zhejiang and Beijing,and calculate the evaluation results,analyze and evaluate them.Chapter 5:Conclusion and Prospect.Get the main conclusion of the study,proposed a series of tax policy recommendations for the development of the publishing industry.Based on comprehensive research on the theory and evaluation results,get the following conclusions:First,pay attention to policy strength before formulate policy;Second,pay attention to policy perfection when formulating policy;Third,Pay attention to the continuity and coherence of tax policy;Fourth,pay attention to balance development of regions;Fifth,using the tax policy to promote the adjustment and optimization of the economic structure of the publishing industry,as an important macro-control tools,tax policy not only to meet the needs of economic restructuring,but also to further optimize and promote economic structure.On the tax policy,we can do the following aspects:(1)Encourage the transformation and upgrading of traditional publishing enterprises and the development of new industries,increase the corporate income tax concessions,promote the upgrading of the publishing industry;(2)Use tax policy to help small enterprises and reduce their burden of corporate tax which has the characteristics and prospects of development,...