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社会主义市场经济正在不断发展过程当中,我国的文化水平和政治素养也在不断提升,如今经济全球化成为如今主要发展的潮流所在,文化产品在其中所占据的作用也至关重要。如今各个国家之间的竞争主要就是体现在文化产业之间的竞争,是我国国民经济发展的主要推动力。我国对文化产业当中的数据进行研究和调查工作,发现如今我国文化产业相较于发达国家来说仍旧处在发展初期阶段。因此我国主要就是通过营业税改征增值税该种方式对征税值进行减少,从而使得文化产业实现健康可持续性的发展。如今我国的试点范围逐渐的延展和扩伸,其中对广播影视业也进行了涵盖。基于该种情势背景之下。小规模纳税人文化企业减税效果十分明显,使得我国文化产业的竞争力也在得到不断的凸显,从而促进我国文化产业实现又好又快发展。本文主要通过调查研究目前营改增"对于部分试点文化企业税负以及企业发展的影响,对试点计划当中的缺陷进行指出,并提出切实可行的意见对其进行完善,为我国文化产业做出巨大贡献。
As the socialist market economy continues to evolve, the cultural and political literacy of our country is constantly on the rise. Nowadays, economic globalization has become the major trend of development nowadays. The role of cultural products is also crucial. At present, the competition among various countries is mainly reflected in the competition among cultural industries, which is the main driving force for the development of our national economy. Our country carries on the research and the survey work to the data in the cultural industry, and finds that our country’s cultural industry is still at an early stage of development compared with the developed countries. Therefore, our country is mainly through the business tax levy value-added tax in this way to reduce the tax value, making the cultural industry to achieve healthy and sustainable development. The pilot area in our country is now gradually expanding and expanding, of which the radio, film and television industry has also been covered. Based on the context of the situation. The tax relief for small-scale taxpayers is very obvious, making the competitiveness of China’s cultural industry constantly highlighted, so as to promote the sound and rapid development of China’s cultural industry. This paper mainly investigates the impact of current tax reform and tax reform on the tax burden and business development of some pilot cultural enterprises, points out the shortcomings in the pilot project and puts forward practical suggestions to improve it and make it for the cultural industry in China huge contribution.