Discussion On The Tax Burden Of China’s Cultural Industry

Having internal positive externalities and the characteristic of high added value, Cultural industry is regarded as the focal point of economic development in the next step. The government support and encourage the cultural industry with the policy.tax has played an important role in promoting cultural industry development.Under this background, the paper had a discussion on the tax policy of cultural industry. Because the policy’ effect woke out through the tax burden, which can be quantified, so this paper focus on calculating the tax burden level of China’s cultural industry. By discussing the level of the tax burden, we could make a determination whether the tax policy is good for the development of the cultural industry.This thesis consists of five parts. The first part introduces the writing background and purpose and summarizes the other scholars’study of cultural industry’ tax policy. At the same time, this part presents the innovations and inadequacies of this paper.The second part is the theoretical analysis, analysis the classification and characteristics of culture industry and the influence of taxation on the scale and structure of cultural industry.The third part lists American, France and Japan, this three countries’cultural industry tax policy, get the helpful message to develop China’s cultural industry with the comparative analysis of the three countries.In the part of empirical research, at the first, analyzes the historical changes in tax burden of China’s cultural industry. Secondly, analyzes the impact of the business tax reform VAT on tax burden of the cultural industry by collecting data and building model. At the results, the tax burden of China’s cultural industry reduced. Finally, the paper studies the impact of business tax reform the value added tax on the financial data of the cultural enterprise. After research the theory and analysis on empirical data, combined with the advanced experience of other countries, the last part puts forward suggestions on tax policies to promote the development of China’s cultural industry. For vigorously developing the cultural industry, the government must establish the system of tax policy containing complete cultural industry.The innovation of this paper is the part of empirical research, Not only analyzes the tax burden changes history of the cultural, also analyzed the present tax burden of the cultural industry.