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我国目前对文化事业和文化产业实行的是全面优惠的税收政策,优惠范围涵盖科普文化事业,广播、电影、电视、新闻、出版事业,新办文化事业,文化体制改革试点中经营性文化事业单位转制为企业,文化体制改革试点中的文化产业,文化事业捐赠活动,个人从事文化活动等七类;优惠税种包括了增值税、消费税、营业税、关税、企业所得税、个人所得税、房产税、城镇土地使用税、耕地占用税、车船使用税、印花税等;优惠环节涉及生产、销售、进出口等;优惠方式包括直接优惠与间接优惠,税率优惠、税基优惠与税额优惠等。
At present, China has implemented a comprehensive preferential taxation policy on cultural undertakings and cultural industries. The preferential scope covers popular cultural undertakings, radio and film, television, news and publishing undertakings, new cultural undertakings and cultural system reform piloted cultural undertakings It is transformed into seven types of cultural industries, cultural undertakings and cultural activities, and cultural activities. The preferential tax categories include value added tax, consumption tax, sales tax, customs tax, enterprise income tax, personal income tax, property tax, urban land Use tax, cultivated land occupation tax, travel tax, stamp duty, etc. The preferential treatment includes production, sales, import and export, etc. Preferential methods include direct and indirect discount, tax rate, tax-based discount and tax discount.