营改增是原有的营业税征税形式,转变为增值税的征税形式。对于广电行业而言,营改增对于减轻税负,促进行业发展具有显著的意义。本文从营改增的背景、意义、对广电行业税负的影响以及广电行业的应对措施等方面入手分析,以期对广电行业的发展有所裨益。 The VAT reform is the original form of business tax, which is converted into a form of VAT. For the radio and television industry, the reform of the camp to reduce taxes and promote the development of the industry has a significant meaning. This article analyzes the background, significance, influence on tax burden of radio and television industry and coping measures of radio and television industry in order to benefit the development of broadcasting and television industry.