The Tax Burden Optimization And Analysis For Cinemas After The Reform Program To Replace The Business Tax With A VAT

As a part of the radio and television service industry,cinema industry refers to the film broadcast,is not only the last part of the entire film industry,but also an important part of the cultural industry.In order to enrich the people's cultural life,the report at 18th congress clearly put forward the cultural industry into the pillar industry of the national economy.Radio and television service industry in August 1,2013,fully integrated into the "battalion" by the pilot,and as an important measure to promote the structural reduction of tax revenue,but it paid taxes from the original 3%of the business tax to 6%Of the VAT.The rise of tax burden has a certain uncertainty,the impact of the actual tax burden on enterprises need to be analyzed in detail for the enterprises.W cinema which was established in 2005 is a company mainly engaged in theater investment and construction and operation and management.As the largest cinema film in China,the characteristics and tax burden of W cinema are typical and representative in the entire cinema industry.This paper select the W cinema as a typical case,focused on the key problems about the change on the tax burden,as well as the influence of other fees on enterprise performance after the Reform of from BA to VAT.Lastly,this paper analyzes the reasons of the tax change,and puts forward the suggestions for the optimization of tax burden.Firstly,this paper discusses the background and significance of the topic,selects the relevant literatures,finds relevant literatures,finds out the existing problems,and finds the innovation and the insufficiency.Secondly,it analyzes the theory of cinema industry and tax burden measurement,and gives out the measurement methods of tax burden and the factors that affect the tax burden of enterprises.Then,the W film cinema's major business and core competitiveness and the preferential tax policies are analyzed after the Reform of from BA to VAT.Then,based on the analysis about the impact of the upstream industry chain for the W cinema after the Reform of from BA to VAT,the impact of the fixed assets,the impact on the tax burden of the special funds and cultural construction costs,as well as the impact of business performance of the stage of tax incentives for the enterprise,the major factors which affect the enterprise tax burden are found.Finally,from the perspective of the cinema industry,the tax burden optimization suggestions is proposed,enabling the enterprises to participate in market competition in a reasonable tax burden,and this is also beneficial to the development of China's film industry.