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文化产业作为国民经济的新亮点,近几年得到了快速发展,但与发达国家相比,我国文化产业还处于初级阶段。本文从税收角度初步探讨了营业税改征增值税对发展我国文化产业的影响。认为在增值税转型的基础上,逐步将文化产业纳入增值税征税范围体系,是推动我国文化产业大发展、大繁荣的税制保障。
As a new bright spot of the national economy, cultural industry has witnessed rapid development in recent years. However, compared with developed countries, the cultural industry in our country is still in its infancy. This article from the tax point of view preliminary study of the business tax reform levy value-added tax on the development of China’s cultural industry. It is believed that based on the transformation of value-added tax, the gradual integration of cultural industries into the scope of tax collection of value-added tax is a safeguard for the taxation system that will promote the great development and prosperity of China’s cultural industry.