本文關(guān)鍵詞： 營改增 影視行業(yè) 稅收負擔 績效　出處：《浙江財經(jīng)大學》2017年碩士論文　論文類型：學位論文

【摘要】：營業(yè)稅改征增值稅(以下簡稱營改增)指的是將以前繳納營業(yè)稅的應稅項目改成繳納增值稅。營改增政策的實施是黨中央和國務院根據(jù)當前經(jīng)濟發(fā)展形勢需要,積極推進我國財稅體制改革的一項重要舉措,目的是為了深化供給側(cè)結(jié)構(gòu)性改革,進行結(jié)構(gòu)性減稅,從而調(diào)動經(jīng)濟發(fā)展活力,促進我國產(chǎn)業(yè)升級和消費升級。目前我國居民生存物質(zhì)型消費基本得到滿足,正大步向教育培訓、視聽娛樂等精神服務型消費轉(zhuǎn)型升級。影視行業(yè)作為視聽娛樂產(chǎn)業(yè)的重要組成部分,豐富了大眾人民的精神文化生活,影視行業(yè)的發(fā)展不僅可以提高我國的文化軟實力,還能夠帶動其他行業(yè)的發(fā)展,對于促進我國產(chǎn)業(yè)升級具有重要作用。研究影視行業(yè)營改增有利于分析改革的成效,不僅關(guān)系到影視行業(yè)的發(fā)展,而且對接下來營改增全面工作的進一步推進和完善也具有重要的借鑒意義。本文從營改增的大背景出發(fā),結(jié)合影視行業(yè)的特點,在閱讀相關(guān)文獻的基礎(chǔ)上,首先簡單介紹了影視行業(yè)發(fā)展的基本現(xiàn)狀,接著從理論上討論了營改增對于影視行業(yè)影響機制,主要包括稅負影響和績效影響兩個方面,然后通過影視行業(yè)上市公司數(shù)據(jù)分析營改增對于影視行業(yè)稅負總體的影響情況,得出影視行業(yè)的流轉(zhuǎn)稅稅負率、所得稅稅負率及綜合稅負率呈現(xiàn)下降趨勢,初步達到了營改增的政策效果。接下來具體分析影視行業(yè)產(chǎn)業(yè)鏈稅負變化情況,分別以華誼兄弟和萬達院線代表影視產(chǎn)業(yè)鏈上、下游企業(yè),得出結(jié)論,對于影視行業(yè)產(chǎn)業(yè)鏈上游企業(yè)來說,流轉(zhuǎn)稅稅負率、所得稅稅負率、綜合稅稅負率有不同程度的上升,沒并沒有達到營改增減稅的效果,其主要原因是對于華誼兄弟等處于影視行業(yè)產(chǎn)業(yè)鏈上游企業(yè)來說,其成本大部分為人力成本、房屋租賃成本和道具租用成本等成本,不能取得增值稅專用發(fā)票進行抵扣,可抵扣的成本和固定資產(chǎn)較少,從而導致了稅負上升。而對于影視行業(yè)產(chǎn)業(yè)鏈下游企業(yè)來說,流轉(zhuǎn)稅稅負稅負率、所得稅負稅負率和綜合稅負率都出現(xiàn)不同程度的下降,主要原因為固定資產(chǎn)抵扣比例的大幅上升,從而導致企業(yè)稅負下降。然后通過上市公司的數(shù)據(jù)實證分析營改增對影視行業(yè)公司的績效水平影響,得出營改增對企業(yè)績效有顯著負影響,政策的實施導致企業(yè)現(xiàn)階段績效水平降低。這可能是因為營改增政策的施行政府和企業(yè)都需要一定的時間適應新的規(guī)則,相關(guān)政策制度的銜接還存在一定的問題,未能給企業(yè)帶來政策利好,短期內(nèi)稅率提高、進項抵扣不足、增值稅專用發(fā)票取得困難等因素造成企業(yè)績效下降。最后說明了營改增政策的實施會影視行業(yè)的發(fā)展產(chǎn)生怎樣的影響。并且分別從政府、企業(yè)兩個層面提出營改增的相關(guān)建議,政府方面從擴大增值稅抵扣范圍、細化固定資產(chǎn)抵扣政策、成立影視行業(yè)營改增財政補助基金等方面降低影視行業(yè)的稅收負擔,企業(yè)方面要從建立健全的企業(yè)財務核算制度、合理安排固定資產(chǎn)投資、調(diào)整經(jīng)營模式、進行增值稅稅務籌劃等方面降低稅負,提高經(jīng)營效率,從而促進影視行業(yè)健康發(fā)展,提升我國影視行業(yè)在世界范圍內(nèi)的競爭力。
[Abstract]:Business tax VAT (hereinafter referred to as replacing business tax with value-added tax(VAT)) refers to before the payment of business tax taxable items into the VAT. The implementation of replacing business tax with value-added tax(VAT) policy is the CPC Central Committee and the State Council according to the needs of the current economic development situation, an important measure to actively promote China's tax system reform, the purpose is to deepen the supply side structural reforms, structural tax cuts, in order to mobilize the vitality of economic development, and promote China's industrial upgrading and upgrading of consumption. At present our country residents living material consumption has been basically satisfied, is a big step to the education and training, entertainment spirit of service consumption upgrade. The film industry as an important part of the entertainment industry, rich the masses of the people's spiritual and cultural life, the development of the film industry can not only enhance China's cultural soft power, but also can promote the development of other industries, to promote our Domestic industry upgrading plays an important role. The film industry of replacing business tax with value-added tax(VAT) is conducive to the analysis of the effectiveness of the reform, not only related to the development of film industry, and docking down replacing business tax with value-added tax(VAT) comprehensive work to further promote and also has important significance to perfect. From the background of the camp changed to increase, combined with the characteristics of the film industry. On the basis of reading the relevant literatures, introduces the basic situation of the industry, and then discussed theoretically for replacing business tax with value-added tax(VAT) film industry influence mechanism, including tax effect and performance of two aspects, and then through the film and television industry listed company data analysis for the effect of replacing business tax with value-added tax(VAT) film industry overall tax burden the situation, that the film industry tax tax rate, tax rate and tax burden decreased, reached a preliminary policy of replacing business tax with value-added tax(VAT) next out effect. The analysis of the film industry chain tax changes, respectively with Huayi Brothers, and Wanda cinema on behalf of film and television industry chain, the upstream and downstream enterprises, draw the conclusion, for the film industry upstream industry chain enterprises, turnover tax, tax rate, tax rate, tax comprehensive tax rate increased to varying degrees, did not reach the camp changed to increase the tax effect, the main reason is the Huayi Brothers, the film industry in the upstream industry chain enterprises, the cost for the majority of labor costs, rental costs and props rental costs and other costs, cannot get VAT invoices deductible, less deductible costs and fixed assets, which leads to the increase of the tax burden while for the film industry chain downstream enterprises, tax rate of turnover tax, income tax tax rate and tax burden are different degrees of decline, the main reason for the Sharp rise in fixed assets deductible proportion, which leads to the decline in corporate taxes. Then through the empirical data analysis of listed companies replacing business tax with value-added tax(VAT) impact on the film industry level of the company's performance, that replacing business tax with value-added tax(VAT) has a significant negative impact on the performance of enterprises, the implementation of the policy of leading enterprises at present level of performance is reduced. This may be because of replacing business tax with value-added tax(VAT) the policy of the government and enterprises shall require some time to adapt to the new rules, convergence of relevant policy system there are still some problems to bring favorable policies to enterprises, short-term rates increased, deductible, VAT invoices made difficulties caused by factors such as the decrease of corporate performance. Finally explains what impact development the implementation of the policy of replacing business tax with value-added tax(VAT) film industry. And from the two aspects of government, enterprises put forward relevant suggestions the camp changed by the government, from the expansion of value-added Tax deductible fixed assets to refine the credit policy of the film industry, the film industry was established to reduce the tax burden of replacing business tax with value-added tax(VAT) financial subsidy funds, the enterprise must set up a business from financial accounting system, reasonable arrangement of fixed asset investment, adjust the business model of value added tax planning, reduce the tax burden, improve the operating efficiency. In order to promote the healthy development of the film industry, the film industry to enhance China's competitiveness in the world.

【學位授予單位】：浙江財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：J943;F812.42

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