应对出版数字化转型的税收政策研究

Research on Taxation Policy for the Digital Transformation of Publishing

加快数字化发展,建设数字中国是大势所趋。伴随数字化时代的到来,政府如何通过税收激励政策促进传统出版业的数字化转型,是当前亟待解决的问题。本文通过研究发现,对电子出版物适用缩减、超缩减或零增值税税率,在研发方面给予税收优惠,实施系统且多样的税收优惠政策,出台投资抵免政策,对企业投资数字出版,按投资额的一定比例,抵免企业所得税税额,可降低电子出版物的整体税负,使数字出版业的风险性降低、平衡性增强以及正外部性得到补偿,进而促进传统出版内容编审和电子出版平台的融合,并促进电子出版物市场价格机制的形成,补偿企业因固定价格带来的损失。同时,应承认电子书籍、各种形式的电子期刊和电子教材的文化、社会和经济价值,推动行业数字技术进步。

Accelerating the development of digitalization and building a digital China is the general trend.With the advent of the digital age,how the government promotes the digital transformation of the traditional publishing industry through tax incentives is a problem that needs to be solved urgently.This research article found that:apply reduced,super-reduced or zero value-added tax rates to electronic publications,reduce the value-added tax rate of electronic publications,give tax incentives in research and development,implement systematic and diverse tax preferential policies,and introduce investment credit policies,for those publishing corporate investing to digital publishing,a certain percentage of the investment is credited against corporate income tax.Therefore the risk of the digital publishing industry is reduced,the balance is guaranteed,and the positive internalizes are compensated.At the same time,it promotes the integration of traditional publishing content editing and electronic publishing platforms.What's more,the tax system promotes the formation of a market price mechanism for electronic publications and compensates enterprises for losses caused by fixed prices.Acknowledge the cultural,social and economic value of e-books,various forms of e-journals and e-textbooks,which promote the advancement of digital technology in the industry.