The Reform Of The Camp Has Increased The Impact On The Tax Burden Of Y Film And Television Corporation

Business tax and value-added tax are the two main tax categories in China.Replacing business tax with value-added tax from January 1,2012 onwards,in Shanghai city to carry out the pilot work until now,gradually to the construction industry,the real estate industry,financial industry,service industry and other industries to replacing business tax with value-added tax trial within the scope of business tax,thus formally withdraw from the stage,to enable enterprises to avoid double taxation,play more the effect of value-added ta deduction.Guangdong province has long been included in replacing business tax with value-added tax within the scope of the pilot,from 2012 until 2017,with some services industry showing a leapfrog development trend of replacing business tax with value-added tax pilot work to obtain good results,the Guangdong province steady and rapid economic development has brought plenty of power.The film and television industry into the value-added tax pilot,replacing business tax with value-added tax of film and television industry is There are both advantages and disadvantages.In this paper,the development of film and television industry,replace the business tax with a value-added tax the film and television industry before and after the comparative analysis are outlined.Detailed analysis of the 5 major businesses through the Y film and television companies,before and after the replace the business tax with a value-added tax burden,summed up the Y film and television companies in the camp changed to increase the tax burden and factors.In view of these factors and factors,and combined with the development of China's tax policy and the development of the film and television industry,the paper puts forward the corresponding tax optimization proposals.First of all,the film and television industry production to replace the business tax with a value-added tax the convergence of policy considerations,it is proposed for the special circumstances of the drama to give the corresponding transitional financial support;Secondly,according to the characteristics of the industry to promote the film industry replacing business tax with a value-added tax,recommended to fully consider the film culture industry characteristics of the industry chain and the existing tax policy,and gradually establish a modern service industry,suitable for the film industry value-added tax deduction chain;Furthermore,to promote the standardization of Y film and television company's suppliers to ensure the stable supply of Y film and television business at the same time,be able to get full input credit,thereby reducing the overall tax burden Y film and television company;Finally,the establishment of a sound financial management system,control the tax risk,the establishment of a comprehensive platform for information communication,timely and effective tax risk prevention.