中国出版业税收政策实施效应分析

发布时间：2018-05-10 10:39

本文选题：出版业 + 税收政策　；参考：《会计之友》2017年20期

【摘要】：近年来,国家加大力度扶持文化产业发展,出版业作为文化产业的重要组成部分,也享受了较多的税收扶持政策。文章从微观角度入手,重点选取不同地区及规模的出版业上市公司,整理其税收优惠政策,通过数据分析税收负担变化情况。研究表明,2009年密集出台多项税收优惠政策,研究样本总体呈现税负下降趋势。但税收优惠政策还存在扶持范围较小、门槛较高、名义税率偏高等问题。针对以上问题提出应进一步降低名义税率,针对不同出版物、不同企业实施差异化税收政策,助推出版业健康稳定发展。
[Abstract]:In recent years, the state has increased efforts to support the development of cultural industry, publishing industry as an important part of the cultural industry, but also enjoy more tax support policies. From the microcosmic point of view, this paper focuses on the listed companies in different regions and scales of publishing industry, collates their preferential tax policies, and analyzes the changes of tax burden through data. The research shows that, in 2009, a number of tax incentives were introduced intensively, and the overall tax burden of the study sample showed a downward trend. But the tax preferential policy still exists the support scope is small, the threshold is higher, the nominal tax rate is on the high side and so on. In view of the above problems, we should further reduce the nominal tax rate, implement the differentiated tax policy for different publications and enterprises, and promote the healthy and stable development of the publishing industry.
【作者单位】：北京印刷学院;
【基金】：北京印刷学院“北印英才”项目“‘互联网+’背景下促进出版业融合发展的财税政策研究” 北京市社会科学基金研究基地项目“促进文化产业数字化发展的财税政策研究”(16JDYJC022)
【分类号】：F812.42;G239.2-F

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