The Research On Tax Burden Of Cultural Industry In China

Nowadays,tax chaos keeps emerging up,and there are different level of gaps in the tax burden of enterprises in each sector of cultural industry,with a lack of policy perfection.How to optimize taxation policies and promote a healthy development of cultural industry has become an issue that needs urgent attention.This paper focuses on the tax burden analysis and taxation policy construction within the entire cultural industry.To analyze the internal tax burden of the cultural industry under the current tax policy,this paper refers to 33 cultural industry listed companies affiliated with content creation and production,news information services,cultural and recreational services and CCDD(cultural and creative design and dissemination)in 2010-2017.Then,from the content production creation industry and the cultural creation and communication industry,which have the highest proportion of the added value of the cultural industry,two of most representative companies: The Light Media and The Inly Media,are selected as examples.The writer analyzed the relationship of the operation status,the tax burden and the current tax policy.Through the analysis of the overall tax burden of 33 companies,and the six taxation indicators of the two companies,the main conclusions are given as follows: the overall industrial tax burden has declined,and the internal industry burden is uneven.Among them,the average tax burden of content creation and production is the highest,and the tax burden of cultural and recreational services is quite different each year,ranking second,news information service is the third,and CCDD is ranked last.In specific case analysis,we found in the content creation and production industry,companies focusing on film and television business enjoy lower tax burdens due to tax incentives such as VAT,and the tax burden of new formats services is almost zero;while CCDD has much less tax incentives,and its actual income tax burden is far greater than the former type,and ultimately the overall tax burden of the two is equivalent.On the whole,the level of tax burden depends on tax incentives,the amount of deductible input,and the business type,and so on.After drawing the above conclusions,this paper proposes corresponding tax policy improvement suggestions for the existing problems.