“营改增”对文化创意企业的影响研究——以远华公司为例工商管理专业论文.docxVIP

第 PAGE 第 PAGE IV页 西南科技大学硕士研究生学位论文 第 PAGE 第 PAGE III页 西南科技大学硕士研究生学位论文 Abstract Business Tax to Value Added Tax (hereafter B2V) is one of the important contents of tax system reform during the twelfth five years plan. The essence of B2V is to enlarge range of value added tax and bring the business tax industries into value added taxes. B2V could remove repeated taxes， perfect tax system， optimize tax structure， promote transformation of the economy ， promote business fusion ， promote optimization and upgrade of the industries， which is of great significance. The current B2V involves transportation and some modern service industries. The involved modern service industries include information technology ， research and development technology， culture innovation， logistic auxiliary technology， real estate leasing assessment consultant， etc. Tax level would directly affect profit and development of an enterprise. B2V will not only reduce tax burden and enhance investment enthusiasm of an enterprise in the short term ， but also in the long term extent the domestic demand ， promote transformation of the economic market. Under the same product and business conditions ， tax amount and debt of an enterprise would reduce simultaneously ， industry competence and profit growth rate will both be improved. This thesis starts with theatrical and actual significance of the B2V over culture innovation development， then discusses current status， the achievement， existing shortcomings and unsolved issues of the B2V innovation enterprises ， and proposes policy suggestion and supporting measures to promote the B2V reform. This thesis aims to research preliminary application effect of the tax reform ， focusing on innovation industry data collection and analysis ， explain theoretically during the B2V， the effects to innovation enterprises at areas such as finance， tax， and tax planning， and the deep level affects that cause these problems. Mianyang Yuanhua Culture Communication CO.，Lt