营改增对影视行业税负和绩效影响实证研究

发布时间：2018-02-04 04:45

本文关键词： 营改增影视行业税收负担绩效　出处：《浙江财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：营业税改征增值税(以下简称营改增)指的是将以前缴纳营业税的应税项目改成缴纳增值税。营改增政策的实施是党中央和国务院根据当前经济发展形势需要,积极推进我国财税体制改革的一项重要举措,目的是为了深化供给侧结构性改革,进行结构性减税,从而调动经济发展活力,促进我国产业升级和消费升级。目前我国居民生存物质型消费基本得到满足,正大步向教育培训、视听娱乐等精神服务型消费转型升级。影视行业作为视听娱乐产业的重要组成部分,丰富了大众人民的精神文化生活,影视行业的发展不仅可以提高我国的文化软实力,还能够带动其他行业的发展,对于促进我国产业升级具有重要作用。研究影视行业营改增有利于分析改革的成效,不仅关系到影视行业的发展,而且对接下来营改增全面工作的进一步推进和完善也具有重要的借鉴意义。本文从营改增的大背景出发,结合影视行业的特点,在阅读相关文献的基础上,首先简单介绍了影视行业发展的基本现状,接着从理论上讨论了营改增对于影视行业影响机制,主要包括税负影响和绩效影响两个方面,然后通过影视行业上市公司数据分析营改增对于影视行业税负总体的影响情况,得出影视行业的流转税税负率、所得税税负率及综合税负率呈现下降趋势,初步达到了营改增的政策效果。接下来具体分析影视行业产业链税负变化情况,分别以华谊兄弟和万达院线代表影视产业链上、下游企业,得出结论,对于影视行业产业链上游企业来说,流转税税负率、所得税税负率、综合税税负率有不同程度的上升,没并没有达到营改增减税的效果,其主要原因是对于华谊兄弟等处于影视行业产业链上游企业来说,其成本大部分为人力成本、房屋租赁成本和道具租用成本等成本,不能取得增值税专用发票进行抵扣,可抵扣的成本和固定资产较少,从而导致了税负上升。而对于影视行业产业链下游企业来说,流转税税负税负率、所得税负税负率和综合税负率都出现不同程度的下降,主要原因为固定资产抵扣比例的大幅上升,从而导致企业税负下降。然后通过上市公司的数据实证分析营改增对影视行业公司的绩效水平影响,得出营改增对企业绩效有显著负影响,政策的实施导致企业现阶段绩效水平降低。这可能是因为营改增政策的施行政府和企业都需要一定的时间适应新的规则,相关政策制度的衔接还存在一定的问题,未能给企业带来政策利好,短期内税率提高、进项抵扣不足、增值税专用发票取得困难等因素造成企业绩效下降。最后说明了营改增政策的实施会影视行业的发展产生怎样的影响。并且分别从政府、企业两个层面提出营改增的相关建议,政府方面从扩大增值税抵扣范围、细化固定资产抵扣政策、成立影视行业营改增财政补助基金等方面降低影视行业的税收负担,企业方面要从建立健全的企业财务核算制度、合理安排固定资产投资、调整经营模式、进行增值税税务筹划等方面降低税负,提高经营效率,从而促进影视行业健康发展,提升我国影视行业在世界范围内的竞争力。
[Abstract]:Business tax VAT (hereinafter referred to as replacing business tax with value-added tax(VAT)) refers to before the payment of business tax taxable items into the VAT. The implementation of replacing business tax with value-added tax(VAT) policy is the CPC Central Committee and the State Council according to the needs of the current economic development situation, an important measure to actively promote China's tax system reform, the purpose is to deepen the supply side structural reforms, structural tax cuts, in order to mobilize the vitality of economic development, and promote China's industrial upgrading and upgrading of consumption. At present our country residents living material consumption has been basically satisfied, is a big step to the education and training, entertainment spirit of service consumption upgrade. The film industry as an important part of the entertainment industry, rich the masses of the people's spiritual and cultural life, the development of the film industry can not only enhance China's cultural soft power, but also can promote the development of other industries, to promote our Domestic industry upgrading plays an important role. The film industry of replacing business tax with value-added tax(VAT) is conducive to the analysis of the effectiveness of the reform, not only related to the development of film industry, and docking down replacing business tax with value-added tax(VAT) comprehensive work to further promote and also has important significance to perfect. From the background of the camp changed to increase, combined with the characteristics of the film industry. On the basis of reading the relevant literatures, introduces the basic situation of the industry, and then discussed theoretically for replacing business tax with value-added tax(VAT) film industry influence mechanism, including tax effect and performance of two aspects, and then through the film and television industry listed company data analysis for the effect of replacing business tax with value-added tax(VAT) film industry overall tax burden the situation, that the film industry tax tax rate, tax rate and tax burden decreased, reached a preliminary policy of replacing business tax with value-added tax(VAT) next out effect. The analysis of the film industry chain tax changes, respectively with Huayi Brothers, and Wanda cinema on behalf of film and television industry chain, the upstream and downstream enterprises, draw the conclusion, for the film industry upstream industry chain enterprises, turnover tax, tax rate, tax rate, tax comprehensive tax rate increased to varying degrees, did not reach the camp changed to increase the tax effect, the main reason is the Huayi Brothers, the film industry in the upstream industry chain enterprises, the cost for the majority of labor costs, rental costs and props rental costs and other costs, cannot get VAT invoices deductible, less deductible costs and fixed assets, which leads to the increase of the tax burden while for the film industry chain downstream enterprises, tax rate of turnover tax, income tax tax rate and tax burden are different degrees of decline, the main reason for the Sharp rise in fixed assets deductible proportion, which leads to the decline in corporate taxes. Then through the empirical data analysis of listed companies replacing business tax with value-added tax(VAT) impact on the film industry level of the company's performance, that replacing business tax with value-added tax(VAT) has a significant negative impact on the performance of enterprises, the implementation of the policy of leading enterprises at present level of performance is reduced. This may be because of replacing business tax with value-added tax(VAT) the policy of the government and enterprises shall require some time to adapt to the new rules, convergence of relevant policy system there are still some problems to bring favorable policies to enterprises, short-term rates increased, deductible, VAT invoices made difficulties caused by factors such as the decrease of corporate performance. Finally explains what impact development the implementation of the policy of replacing business tax with value-added tax(VAT) film industry. And from the two aspects of government, enterprises put forward relevant suggestions the camp changed by the government, from the expansion of value-added Tax deductible fixed assets to refine the credit policy of the film industry, the film industry was established to reduce the tax burden of replacing business tax with value-added tax(VAT) financial subsidy funds, the enterprise must set up a business from financial accounting system, reasonable arrangement of fixed asset investment, adjust the business model of value added tax planning, reduce the tax burden, improve the operating efficiency. In order to promote the healthy development of the film industry, the film industry to enhance China's competitiveness in the world.

【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：J943;F812.42

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