The Investigation Report Of Writers’ Draft Tax Burden Situation

Draft tax has a negative impact on authors’ enthusiasm and creativity, to some extent, hinders authors’ writing passion. The case of low contribution fee and high tax will affect authors’ writing passion, which is not conducive to the development of the cultural market. For tax reform problem, the major two views at this stage are supporting tax cuts or keeping the present tax system unchanged. Those two views are contradictory to each other, both of them are based on their own examples and lack universal data supports.This research aims to collect and analyze authors’ opinions to the tax reform in ways of network questionnaires and free interviews and better understand modern authors’ writing situation, contribution fee status and tax paying condition through a relevant data analysis and a systematic discussion based on above research evidence, avoiding to analyze the reasonableness of tax standard only on the perspective of theoretical analysis or an individual case. In addition, the change in the proportion of the remuneration resource in recent years is considered. Besides professional writers and free-lance writers, this paper takes the rapid development of a large number of Internet writers into account, increasing the research subjects. Based on the survey results and analysis conclusions, some practical suggestions are put forward, providing a realistic basis for policy makers and the related information users in further draft income tax research.The first part of the article includes the first chapter and the second chapter. In Chapter One, the research background of contribution fee’s individual income tax is given, its research meaning, main content, research methods and ideas, research priorities and innovations are introduced. In Chapter Two, the detailed introduction of contribution fee’s individual income tax in our country is given, including the evolution course of contribution fee system since the founding of New China, the computing pattern of contribution fee’s individual income tax and the disputed situation of the present tax system in China.The second part is built around questionnaires and writer interviews. In Chapter Three, the design and collection of the questionnaire are given. Survey of the study, the index set, questionnaire measurement data processing methods and the collected results are given in details. At the same time of sorting data, contribution fee is compared to wages tax. In Chapter Four, the survey data is set for further analysis, including making comparisons of various factors to contribution fee and pressure. In addition, individual author are selected as representatives of in-depth interviews, to explore the author’s writing survival present situation and the discretion of the remuneration income tax issues. The fifth chapter is based on the first two chapters. Full-time writer is compared with employed persons in urban units and the related people.In the third part, conclusions and outlook are given. Based on the research results, some rationalization proposals suited to the present stage in China are given, providing certain reference for policy makers and the related information users. The conclusion of this paper mainly includes:(1)Writers industry development is excellent, and writers generally reflect the Draft Tax burden is overweight.(2)Writer group’s income is the shape of reversal T, and high earners are very rare.(3)Writers industry is very young, and the young writers’ tax is the highest.(4)Network writers occupied the large proportion, whose remuneration and tax is lower than traditional writers.(5)The author’s creativity of literary is affected by the excessive draft tax.