“营改增”对广播影视服务业的影响及应对措施.docVIP

PAGE PAGE 33 “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”对该行业在会计核算、税负、经营管理、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、经营管理和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, has the vital significance.Culture industry is regarded as a sunrise industry in the 21st century, is a piece of blue ocean full of business opportunities, and radio, film and television industry is an important part of cultural industry.Therefore, this article conducted the research on radio, film and television services, key research camp to the radio, film and television industry and the influence of response. In this paper, using the data collection method, literature study method and case analysis method, the paper expounds the process of reform and analyzes the camp to the effects of radio, film and television services, analyzes the battalion to add to the industry in accounting, tax, the influence of the operation and management, tax management, and puts forward some countermeasures accordingly, mainly is the tax planning, business management and taxation management advice. Study of broadcast services of tax reform, understand the tax reform, to promote the optimization of radio, film and television services, timely seize industry development, industry for the future development direction has an important guiding role, also has an important significance for promoting the development of cultural industry.Also has an important significance for promoting the development of cultural industry.At the same time lay the foundation for the reform of radio, film and television service enterprises.To increas