论文部分内容阅读
国家税收政策的宏观调控作用对企业的发展起到重要的作用。本文针对目前新闻出版业面临的税收负担、税收政策等的相关问题进行探讨,并借鉴国外发达国家税收政策,提出降低税率、减轻出版企业税负负担;梳理新闻出版业税收政策,建立完善的出版业税收政策体系;完善法制,给予出版业连续稳定的税收政策;保证国有及民营出版企业税收政策的一致性,促进民营出版业发展;对不同图书实行差异化的税收优惠等改善出版企业税收政策的建议。
The role of macro regulation and control of national tax policies plays an important role in the development of enterprises. In this paper, we discuss the related problems of the tax burden and tax policy in the press and publishing industry, draw lessons from the tax policies of developed countries, propose to reduce the tax rate and reduce the burden of tax burden on publishers; sort out the tax policy of press and publishing industry and establish a sound publishing Improve the legal system, give the publishing industry a continuous and stable tax policy, guarantee the consistency of state and private publishing companies’ tax policies, promote the development of private publishing industry, implement differential tax incentives for different books, etc. Improve the tax policies of publishing enterprises Suggestions.