摘要
近年来我国文化产业占GDP所占比重愈发重要,但与发达国家相比仍有较大差距,我们认为过重的税负在一定程度上阻碍了文化产业的健康发展。本文选取文化产业作为税制改革的试金石,分析文化企业在税负的影响,分析得出,整体税负有所下降,但不排除少数企业税负有所增加。
The proportion of culture industry to GDP in China is climbing up in recent years, but the gap between our country and the developed countries is tremendous. To some extent, heavy taxes are considered to hamper the healthy development of the culture industry. This article selects the culture industry to analyze the impact of tax reform. And the result reveals that the general tax burden has been reduced, but special circumstances still exists that some of them increase their tax burden.
出处
《广东石油化工学院学报》
2013年第1期79-83,共5页
Journal of Guangdong University of Petrochemical Technology
关键词
“营改增”
文化产业
税负
Changing from Business- tax to Value- added- tax
culture industry
tax burden
