“营改增”对广播影视服务业的影响及应对措施2.doc

PAGE PAGE 34 “营改增”对广播影视服务业的影响及应对措施 摘要 “营业税改征增值税”是我国税制的一次重大改革，具有重要的意义。文化产业被认为是 21 世纪的朝阳产业，是充满商机的一片蓝海，而广播影视服务业是文化产业中的重要组成部分。因此，本文的研究对象是广播影视服务业，重点研究“营改增”对广播影视服务业的影响及应对措施。 本文采用资料收集法、文献阐述法和案例分析法进行研究，阐述了改革的进程，分析了“营改增”对广播影视服务业的影响，分析了“营改增”对广播影视服务业企业在税负方面的影响、在税务会计和税务管理方面的影响，并据此提出了一些应对措施，主要是纳税筹划、税务管理方面的建议。 对广播服务业的税制改革进行研究，了解税制改革，对于推进广播影视服务业的优化，及时抓住行业发展转机，明确行业未来发展方向都有很重要的指导作用，对于促进文化产业的发展同样具有重要意义。对于促进文化产业的发展同样具有重要意义。同时为广播影视服务企业改革奠定基础。该行业企业也应当把握 “营改增”带来的机遇，寻找适合自身发展的方向。 关键词： 广播影视服务业；营改增；影响；措施 Abstract Business Tax to Value-Added Tax is a major reform of tax system in our country. It has the vital significance. Culture industry is regarded as a sunrise industry in the 21st century, and it is a piece of blue ocean full of business opportunities. The radio, film and television industry is an important part of cultural industry. Therefore, this article conducted the research on radio, film and television services, the key research is the influence of the Business Tax to Value-Added Tax on the radio, film and television industry and the countermeasures to those situation. In this paper, I use the method of data collection、the method of literature study and the method of case analysis to analyze the process of reform and the influence of Business Tax to Value-Added Tax on the film and television services. Also, I analyze the influence of Business Tax to Value-Added Tax on tax, accounting, and tax management. According to those this, I put forward some countermeasures about the tax planning and taxation management advice. Studying the broadcast services of tax reform, understanding the tax reform has an important guilding role to promoting the optimization of radio, film and television services, timely seizing the industry development and the the future development of industry. It also has an important significance to the the development of cultural industry. At the same time, it also lays the foundation for the enterprises of reform of radio, film and television service. The ente