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在社会主义文化建设的大环境下,一个新兴的行业渐入我们的生活——文化传媒业,作为新兴的行业国家在工商、税务等各方面都给予了大力的支持,各种优惠政策纷纷出台,直接减少企业税负效果明显。本文以广州YTYU传媒有限公司为例,在“营改增”税制改革的背景下进行营业税改成增值税对企业税负研究,使用该公司最近一年的财务数据分别从流转税以营业税为主和以增值税为主两个方面进行税负率的对比分析,其中增值税方面将进一步细分作为小规模纳税人和一般纳税人企业的税负率情况。从而分析营改增对企业税负的影响是往可观的方向发展的。
Under the environment of socialist cultural construction, an emerging industry has gradually entered our life - culture and media industry. As an emerging industry country, it has given vigorous support in various fields such as business administration and taxation, and various preferential policies have been introduced , The direct effect of reducing corporate tax burden is obvious. In this paper, Guangzhou YTYU Media Co., Ltd., for example, in the “tax reform” tax reform in the context of business tax into value-added tax on corporate tax research, the use of the company’s financial data for the most recent year, respectively, from turnover tax to sales tax Based on the two aspects of tax-based comparison and analysis of value-added tax, VAT will be further broken down as small-scale taxpayers and taxpayers generally tax situation. Therefore, it is obvious that the impact of the tax reform on enterprises’ tax burden is developing.