| In recent years,with the improvement of people's spiritual and cultural needs and the rich cultural level,China's cultural industry has gradually become the pillar industry of the national economy,more and more attention by the state,the community's attention,thus,the state also introduced a Series of policies to promote the progress of the cultural industry.At the same time,the film industry as a cultural industry in a heavier component,but also because of the universality of its audience and the spread of the extensive,has been the country's norms and support.At present,China's film and television industry industry concentration gradually increased,the growth situation is good,the film industry market maturity continues to increase,most of the enterprises within the industry by the development of China's film industry has been the scale of the expansion of the scale and profit increase,industry has also developed into the mainstay of the cultural industry.Film and television industry can not be separated from the rapid development of all aspects of support,tax policy is one of the strong support factors.The change from business tax to VAT before the start of the film and television industry to give a certain preferential policies,with the change from business tax to VAT of the comprehensive development,some preferential policies have not only been extended,the change from business tax to VAT more from the tax rate,tax base,tax on the way the film and television industry has been a change in the tax.This change,whether the industry to inject new development forces,whether the real industry for the good,is worthy of in-depth discussion and analysis.This paper analyzes the background,content and the development of the film industry from the perspective of taxation.Firstly,it introduces the background,content and the development of the film and television industry.Secondly,it analyzes the tax situation of the film and television industry before and after the change from business tax to VAT,and before and after the reform of the situation were compared.After the article also introduced the film industry chain,the specific analysis of the upstream and downstream industry chain tax burden,and focus on the different positions of the industrial chain tax changes occurred in the simple calculation and analysis,that the final tax burden depends on the amount of input tax,but also pointed out that the change from business tax to VAT in the current upstream and downstream industry chain may bring constraints and problems.After the theoretical analysis,this paper conducted a case study to the film andtelevision industry listed company representative-Beijing Light Media Co.,Ltd.as a case,the company 2010 to 2015 operating income and cost analysis,as well as the company's turnover tax negative situation was studied,focusing on the change from business tax to VAT the company before and after the actual tax burden,and the tax burden of the rise and fall gives a more reasonable reason.Through the final tax burden analysis,that the change from business tax to VAT does give some film and television industry enterprises to reduce the tax burden,but the tax burden can cover the number of enterprises,can play much effect,remains to be studied.According to the results of the analysis,this paper puts forward some policy suggestions on taxation from the government point of view to promote the development of film and television industry,and thinks that the government can proceed from four aspects: expansion of deductible projects,optimization of fiscal and taxation policies,improvement of income tax measures and reduction of general taxpayer identification standards to improve the industry.And from the industry point of view,that in addition to policy improvements,the industry itself can strengthen the professional division of labor,enterprises also need to enhance management innovation,only the two work together to draw a bright future of the film industry. |
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