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2011年11月16日,财政部和国家税务总局发布了经国务院同意的《营业税改征增值税试点方案》,明确自2012年1月1日起,在上海市交通运输业和部分现代服务业开展营业税改征增值税试点。部分文化创意服务企业作为“部分现代服务业”下的“文化创意服务”纳入试点范围。本文通过剖析“营改增”政策的内容,阐述了此次税改对我国文化创意行业的影响,提出一些建议,希望可以达到加速税改效果实现的目的。
On November 16, 2011, the Ministry of Finance and the State Administration of Taxation released the “Business Tax Reform and Value-added Tax Pilot Scheme” approved by the State Council. It is clear that since January 1, 2012, the transportation industry in Shanghai and some modern service industries Conduct business tax reform levy value-added tax pilot. Some cultural and creative service enterprises as “part of the modern service industry ” “cultural and creative services ” into the pilot area. By analyzing the contents of the policy of “increasing taxes and increasing profits”, this paper expounds the impact of this tax reform on the cultural and creative industries in our country and puts forward some suggestions in the hope of achieving the goal of accelerating the realization of tax reform.