本文關(guān)鍵詞： 文化產(chǎn)業(yè) 營改增 政策效應(yīng)　出處：《貴州財經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：文化產(chǎn)業(yè)具有高附加值、高技術(shù)含量、高關(guān)聯(lián)度和低能耗、低污染的特點,其發(fā)達(dá)程度是衡量一個國家經(jīng)濟及其社會現(xiàn)代化程度的重要標(biāo)準(zhǔn)。國內(nèi)外的經(jīng)驗表明,文化產(chǎn)業(yè)由于自身稟賦和外部條件的影響,需要良好的稅制環(huán)境和稅收政策的引導(dǎo)和扶持。隨著“營改增”在文化產(chǎn)業(yè)內(nèi)的不斷實行,文化產(chǎn)業(yè)產(chǎn)生或好或壞的多種影響,由此需要我們對此次稅制改革的政策效應(yīng)進行分析研究,尤其是改革所帶來的稅負(fù)程度變化,為我國進一步完善稅制和促進經(jīng)濟發(fā)展提供一定的思路。本文先介紹了文化產(chǎn)業(yè)的概念、現(xiàn)狀、經(jīng)濟中地位和稅改優(yōu)勢等方面的具體情況,在此基礎(chǔ)上再對文化產(chǎn)業(yè)實行“營改增”后的政策效應(yīng)分別進行微觀和中觀兩個方面分析。首先,本文篩選了15家文化服務(wù)業(yè)上市公司來研究“營改增”后微觀企業(yè)稅負(fù)變動情況,發(fā)現(xiàn)不同特性的文化服務(wù)企業(yè)稅負(fù)出現(xiàn)不同變化,但平均稅負(fù)卻呈現(xiàn)一種下降的趨勢。然后,將文化產(chǎn)業(yè)分為制造業(yè)、批發(fā)業(yè)和服務(wù)業(yè)進行稅負(fù)變化分析,發(fā)現(xiàn)文化產(chǎn)業(yè)總體稅負(fù)出現(xiàn)先上升后下降的情況。研究結(jié)果表明,“營改增”后文化產(chǎn)業(yè)稅負(fù)變化出現(xiàn)先升后降的情況,除了稅收政策方面的原因外,還與企業(yè)資本有機構(gòu)成和產(chǎn)業(yè)類別占比等方面有關(guān)。最后,本文提出了要加強對文化產(chǎn)業(yè)的政策支持、完善“營改增”理論依據(jù)和協(xié)調(diào)好中央與地方的財政利益關(guān)系三大方面的建議。
[Abstract]:Cultural industry has the characteristics of high added value, high technology content, high correlation degree, low energy consumption and low pollution. Its developed degree is an important standard to measure the degree of modernization of a country's economy and its society. Due to the influence of its own endowment and external conditions, the cultural industry needs guidance and support from good tax system environment and tax policy. With the continuous implementation of "business transformation" in the cultural industry, the cultural industry has a variety of effects, either good or bad. Therefore, we need to analyze and study the policy effects of this tax reform, especially the changes in the tax burden brought about by the reform. This paper first introduces the concept of cultural industry, the current situation, the status of the economy and the advantages of tax reform. On this basis, the policy effects of the cultural industry are analyzed from the micro and the meso aspects respectively. In this paper, 15 listed companies in cultural service industry are selected to study the changes of tax burden of micro-enterprises after "business reform and increase", and it is found that the tax burden of cultural service enterprises with different characteristics has different changes, but the average tax burden is showing a downward trend. Divide the cultural industries into manufacturing, wholesale and service industries to analyze the changes in tax burden, It is found that the overall tax burden of the cultural industry rises first and then decreases. The research results show that the change of the tax burden of the cultural industry increases first and then decreases after the "camp reform and increase", except for the reasons of tax policy. It is also related to the organic composition of enterprise capital and the proportion of industrial categories. Finally, this paper proposes to strengthen the policy support to the cultural industry. Improve the theoretical basis of "business reform and increase" and coordinate the relationship between central and local financial interests.
【學(xué)位授予單位】：貴州財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：G124;F812.42

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本文編號：1544058