媒体税收优惠政策:现状、问题与对策  

Preferential Tax Policies for Media:Present Situation,Problems and Countermeasures

作　　者：陈国权 Chen Guoquan

机构地区：[1]新华社研究院,北京100803

出　　处：《传媒观察》2023年第7期95-103,共9页Media Observer

摘　　要：对于媒体而言,税收可以影响其资金供给、资源倾斜、技术投入以及人力资本供给,我国已出台一系列相关优惠税收政策对主流媒体进行扶持。由于主流媒体承担着社会公益职能,强调社会效益甚于经济效益,企业化运行的主流媒体拥有被减免税收的正当逻辑。从目前情况来看,得益于各种减免税政策,媒体行业的税负比其他行业相对要低;但是,从行业的利润率考量则可以发现媒体税收的比重还是较高的。特别是最近几年,主流媒体行业广告营收大幅下降,对媒体的降税减负成为必然要求。Taxation significantly impacts the capital supply,resource allocation,technology investment,and human capital availability of media enterprises.In China,to support the social welfare function and emphasize social benefits over economic gains,relevant preferential tax policies have been introduced for mainstream media.Hence,tax reduction and exemption become a legitimate rationale for media running within enterprises.Presently,the media industry enjoys a relatively low tax burden compared to other sectors due to various tax incentives.However,when considering the industry's profit rate,the media tax ratio appears relatively higher.Particularly in recent years,the mainstream media industry has faced a sharp decline in advertising revenue,necessitating the imperative to alleviate tax burdens on the media.

关 键 词：主流媒体 媒体经营 媒体税收优惠 减免税政策 

分 类 号：G21[文化科学—新闻学]