“营改增”政策对广播影视服务行业税负影响分析

Influence of “BT to VAT” policy on tax burden of radio and television service industry

通过分析"营改增"政策实施前后对广播影视企业带来的变化和税负影响,得出了"营改增"政策能切实降低小规模纳税人税负的结论。对于一般纳税人,虽然"营改增"后提高了征税税率,但由于可以抵扣进项税额,因此计算出政策前后的无差别税负平衡点并进行了具体分析,最后针对一般纳税人的广播影视企业如何降低税负提出了相关建议。

Through the analysis of the effect on the tax burden of the radio and television enterprises before and after ＂BT to VAT＂ policy implementation, we draw the conclusion that ＂BT to VAT＂ policy can effectively reduce the tax burden of small taxpayers. As for the general taxpayer, although the ＂BT to VAT＂ policy enhances the tax rate, no difference in the tax balance is calculated before and after the poli- cy and specific analysis because of the deductible input tax. Finally we put forward some suggestions con- cerning the means to reduce tax burden of the radio and television enterprises, which are considered as the general taxpayers.