近些年来,我国经济发展相当迅速,人们的生活水平不断提高,并开始重视精神享受,这也促进了文化产业的迅猛发展。演出行业在文化产业快速发展的背景下,也在最近几年取得了非常可观的成绩。为了保证演出行业能在未来长远、稳定、健康地发展,因此,对演出行业的税收政策分析和研究是十分有必要的。随着“营改增”新的税收政策的全面普及,已经对各行各业的税收工作带来了不同程度地影响。其中,“营改增”新政对演出行业也带来一定的影响,本文分析了我国演出市场的现状,以及“营改增”对演出行业的影响,并就演出行业目前所面临的税收问题提出了针对性的解决措施。 In recent years, China’s economy has developed quite rapidly, people’s living standards have been continuously improved, and their spiritual enjoyment has begun to be taken seriously. This has also promoted the rapid development of the cultural industry. In the context of the rapid development of cultural industries, the performance industry has also achieved remarkable results in recent years. In order to ensure that the performance industry can develop steadily and healthily in the future, it is necessary to analyze and study the tax policies of the industry. With the all-encompassing popularity of the new “tax reform” policy, all tax revenues in various trades and industries have been affected to varying degrees. Among them, the “Deal with VAT” business also brings a certain impact on the performance industry, this article analyzes the status quo of our performance market, as well as “business to change ” on the performance of the industry, and the performance industry is currently facing Tax issues put forward targeted solutions.