The Research On The Influence Of Business Tax To VAT Transform Reform On Media Industries And Reponse

From November 8,2011 transport industry and modern service sectors take the lead to launch the value-added tax reform in shanghai which opened the prelude to reform.According to operation of this reform in Shanghai,the reform makes some achievement.Form August 1,2013,the experimental unit has been generalized to all the nation.Movie&TV&broadcast industries were included into the reform industries.Railway Transport and Telecommunications are also ready to join the reform.At present,our country is in the crucial period of speeding up the converting of economic framework.It is significant for China to lend full support to develop the tertiary sector,in particular the cultural service industry for promoting economic restructure and improve comprehensive national strength.Culture media industry is a typical modern service whichshould develop strongly.Chinese media industry is progressing steadily with the adjustment and seeking a breakthrough in amalgamation.After 18th CPC National Congress.all areas of our nation's political,economic and cultural take on a different appearance.The GDP has reached 63.64 trillion with an rising of seven percentage points in 2014.Intemetinformation technology promotes the upgrading of traditional industries,bring new industries,which expedite of a new economic growth point,culture media has become a new point of growth.simultaneously,the media industry structural adjustment is on its way to be mature.The internet not only be the substitution for traditional media,but also promote the media to mix gather,so the media industry as a whole maintain steady growth.According to Tsinghua University Media Economy Measurement and Statistics Management Research Center,the media industry value totaled 113618 trillion yuan with an increase of 15.8%over the past few years.The first part is the introduction,which mainly introduces the background of this article?research significance and present situation at home and abroad.Domestic literature focused on the current situation and expectations of the policy effect on culture media industry.Secondly,this paper introduces the research methods and limitations of this paper.The second part introduces the relevant theoretical basis and analysis the status quo of the cultural industry.This part mainly introduces the theory of tax neutrality,the theory of optimal circulation tax and the theory of tax burden.Next,the article analyzes the impact of the tax burden on the different business models of the media industry from the perspective of theory and case study.In addition,this paper also makes tax planning in two aspects of specific business and business model.The last part of the camp made a summary of the problems and put forward suggestions.