The Impact Of "business Tax To Value-added Tax Reform" On The Culture Creation/innovation Enterprise

Business Tax to Value Added Tax(hereafter B2V) is one of the important contents of tax system reform during the twelfth five years plan. The essence of B2 V is to enlarge range of value added tax and bring the business tax industries into value added taxes. B2 V could remove repeated taxes, perfect tax system, optimize tax structure,promote transformation of the economy, promote business fusion, promote optimization and upgrade of the industries, which is of great significance. The current B2 V involves transportation and some modern service industries. The involved modern service industries include information technology, research and development technology, culture innovation, logistic auxiliary technology, real estate leasing &assessment consultant, etc.Tax level would directly affect profit and development of an enterprise. B2 V will not only reduce tax burden and enhance investment enthusiasm of an enterprise in the short term, but also in the long term extent the domestic demand, promote transformation of the economic market. Under the same product and business conditions, tax amount and debt of an enterprise would reduce simultaneously,industry competence and profit growth rate will both be improved.This thesis starts with theatrical and actual significance of the B2 V over culture innovation development, then discusses current status, the achievement, existing shortcomings and unsolved issues of the B2 V innovation enterprises, and proposes policy suggestion and supporting measures to promote the B2 V reform. This thesis aims to research preliminary application effect of the tax reform, focusing on innovation industry data collection and analysis, explain theoretically during the B2 V, the effects to innovation enterprises at areas such as finance, tax, and tax planning, and the deep level affects that cause these problems.Mianyang Yuanhua Culture Communication CO.,Ltd is a typical modern service enterprise. With this enterprise,effect of the tax reform over the innovation industry isstudied and the common characteristics of these industries are summarized and a series of improvement measures and suggestions are proposed. So the industries could better respond to the disadvantages of the reform and the author also propose some references about perfect government tax law and implementation details.