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为适应我国文化体制的改革进程,2003年以来,国家税务总局与有关部门先后研究出台了涉及增值税、营业税、企业所得税、房产税等方面的税收优惠政策。比较集中地体现在《财政部海关总署国家税务总局关于支持文化企业发展若干税收政策问题的通知》(财税[2009]31号)、《财政部国家税务总局关于文化体制改革中经营性文化事业单位转制为企业的若干税收优惠政策的通知》(财税[2009]34号)、《财政部国家税务总局关于继续执行宣传
In order to meet the reform process of our country’s cultural system, since 2003, the State Administration of Taxation and relevant departments successively studied and promulgated tax preferential policies concerning value-added tax, business tax, enterprise income tax and real estate tax. More concentrated in the “Ministry of Finance General Administration of Customs State Administration of Taxation on supporting the development of a number of cultural enterprises tax policy notice” (Cai Shui [2009] No. 31), “Ministry of Finance State Administration of Taxation on the reform of cultural management business culture Notice on Certain Tax Preferential Policies for Converting Units into Enterprises ”(Cai Shui [2009] No. 34)," Notice of the State Administration of Taxation of the Ministry of Finance on Continuing Implementation of Publicity