我国文化产业“营改增”政策效应分析  

Analysis of the Policy Effect of "Tax Reform and Increase" in Chinese Cultural Industry

作　　者：黄静[1] 张晶莹 

机构地区：[1]贵州财经大学继续教育学院,贵州贵阳550004 [2]贵州财经大学经济学院,贵州贵阳550004

出　　处：《贵州商学院学报》2017年第3期1-11,共11页Journal of Guizhou University Of Commerce

摘　　要：文化产业由于自身禀赋和受外部条件的影响,需要良好的税制环境及税收政策的引导和扶持。本文先介绍了文化产业的概念、现状、经济中地位和税改优势等方面的具体情况,在此基础上再对文化产业实行"营改增"后的政策效应分别进行微观和中观两个方面分析。研究结果表明,"营改增"后文化产业税负变化出现先升后降的情况,除了税收政策方面的原因外,还与企业资本有机构成和产业类别占比等方面有关。最后,本文提出了要加强对文化产业的政策支持、完善"营改增"理论依据和协调好中央与地方的财政利益关系三大方面的建议。The cultural industry needs a good tax environment as well as the guidance and support of tax policy due to its own endowment and influences from external conditions. This paper first introduced the concept of cultural industry,its current situation,the status in the economy and tax reform advantages,then analyzed the policy effect of tax reform and increase from micro and meso-level based on the aforementioned discussion. The results showed that after the ＂ tax reform and increase＂ was applied on culture industry,its tax decreased after initial increasing,which was associated with organic composition of business capital and industry categories beside tax reasons. Finally,this paper suggested that the government shall strengthen the policy support for the cultural industry,improve the theoretical basis of the ＂ tax reform and increase＂ and coordinate the financial relationship between the central and local authority.

关 键 词：文化产业 营改增 政策效应 

分 类 号：F810.42[经济管理—财政学]