The urgent need for domestic financing of small and medium cultural enterprises, nothing more than the tax cuts of the Pratt & Whitney. While from the central down to the local cultural enterprises have introduced some tax breaks, but for most small and medium cultural enterprises, the tax burden reduction is still one of their most urgent desire.
Cai Wu, minister of the Ministry of Culture held in Shenzhen in recent national forum on the development of cultural industries, "said second Five-Year" period, the Ministry of Culture will actively coordinate with relevant departments to reduce the arts, popular culture and entertainment, performances, art and other industries tax study the issue, timely introduction of relevant policies. This is for medium and small cultural enterprises and cultural industries in the coming years to enter the field of investors and entrepreneurs, it is definitely a big good news.
Pressure in the body of cultural enterprises, "three big mountains"
Government and media attention before the focus of many cultural enterprises in getting loans and other financing to address the problem, but relatively speaking, culture, business operators believe that a number of tax cuts to be more affordable. Person in charge of a number of cultural enterprises, said in an interview, culture, business tax burden heavy, double taxation, burden reduction policies ignore the pressure on them has become the "three big mountains."
Some scholars believe that the current relatively heavy tax burden of China's cultural industry seriously weakened the competitiveness of business development. Involved in the publishing industry book sales value-added tax, for example, developed countries with respect to cultural industries (such as France 5.5%), China's book sales of 13% VAT rate is significantly high, plus with its with 7% tax levy on city maintenance and construction tax, 3% surcharge for education, the tax burden is even heavier.
In addition, the 2009 tax reform, the scope of VAT collection becomes larger, but almost most of the cultural enterprises are business tax. "Right now only sell cultural products in the territory of a unified value added tax, most of the remaining cultural enterprises still need to pay sales tax, while the cultural industry relies heavily on knowledge and creativity, most of the assets reflected in intellectual property and brand value intangible assets. in the development of these intangible assets and exchange process, the intellectual input costs tend to account for the vast majority of cultural products, but when the companies pay taxes on these inputs, and can not be deductible, such as publishing royalties and copyright in the purchase of expenditure costs, film and television production industry in the script writing and production costs, the performing arts industry plays in the creation costs, the animation industry in the work of creation and purchase expenses and costs, royalties in the newspaper industry, and so can not be spending the cost of input tax deduction. This kinds of double taxation, and increased production costs and the cultural industry investment risk, inhibit the development of dynamic cultural industries. "Culture Industry Research Institute of Peking University Professor Chen Shaofeng introduced.
Meanwhile, in China's cultural industry, the majority of the market full of vigor and vitality of the enterprise or commercial form are to appear as small-scale taxpayers, and their purchase of fixed assets and so are not entitled to "value-added tax transformation" brought to benefits.
"Since publishing the special class of cultural products, domestic related books, video products, special and common does not give back enough attention, which causes frequent occurrence of further tax act tax, corporate tax expenditures part of the funds are being occupied, We increased the financial burden of such SMEs. "producer Qiming Xin Venus series of books in the interview, complain.
To the local culture of corporate tax for the pilot to adjust
In our present tax laws, tax policies related to cultural industries less, and most of the State Administration of Taxation and the relevant ministries of the short notice, as the main form, a lower level of tax legislation, did not form a complete policy system.
Promotion of cultural industry development of tax policy is mainly distributed in the "operating on the cultural system and cultural institutions in the restructuring of a number of tax policy for business issues,", "cultural system reform on the development of cultural industries in support of a number of tax policy issues notice "," support for cultural enterprise development on a number of tax policy issues, "," operating on the cultural system and cultural institutions in the restructuring of a number of tax incentives for enterprises to notice "and" supporting the animation industry on tax policy related to the development notice "5 files.
Overall, the existing cultural differences in tax policy design products, too coarse, restricted the practical effect of tax incentives to play. Because of differences in economic development, the demand for cultural products in the region, the target and so there are corresponding differences in the indiscriminate implementation of a unified tax incentives, the actual incentive effects of large deviations occur. If demand in the market is more mature and larger cities, tax policy can play a supporting role, and in the demand for small, narrow areas of the market, difficult to play the role of tax support.
However, local journalists in order "five-second" cultural industry development plan, noted that more flexibility has been trying all over the culture of corporate tax relief. Rizhao City, Shandong Province, such as the provisions established cultural enterprises turned over to the new business tax, VAT, income tax, the right part of local financial retention, equal to 3 years to support the approach for enterprise development.
Foreign experience for reference
Recognizing the enormous economic impact of cultural industries, many countries are now taking a targeted tax incentives to encourage the development of cultural industries, may become the future development of new tax breaks for reference.
Adjust the tax burden, the legislature first. Tax legislation to some extent, reflect a country's industrial policy, many developed countries to "cultural nation" concept applied to guide the development of cultural industry practice, highlighted in the tax legislation to support the development of cultural industries. If the U.S. government to the development of cultural industries and cultural development into national strategies to guide public investment in the process of cultural industries, cultural industries involving personal income tax, corporate income tax payment and other aspects have to be in the form of a separate sub-chapter introduction to highlighted the strategic priorities of the cultural industry development status. France, the cultural industry as the leading national economic development, from the central government to local governments, in the introduction of the tax laws through the boot priority to the development of cultural industry the idea of building the world's most complete system of tax support of cultural industries. Japan established in 1995, founding the cultural strategy, produced by the province by the responsible management of cultural industries from an economic point of view, its intelligence, information, culture, industrial policy bureau association dedicated families, the Finance Ministry to support the introduction of policies related to tax basis and recommendations. South Korea will be the development of cultural industries in the 21st century as a strategic pillar industry of national economy to support, set up a Cultural Industry Promotion Agency of Korea's cultural industry development as the leading research institutions, and focus on research from the tax policies to support industrial development.
Units specific to different cultures, different cultural products, the implementation of different tax rates can adjust the allocation of cultural resources, and guide the cultural industry development towards the direction of the national interest. Cultural industries tax rate differences among the cultural-oriented government based on the different types of culture and cultural products of different social and cultural services to apply different tax rates. If the cultural industry structure, product consumption structure, and encouraged the government to promote high culture in a low tax rate, high tax rates on the implementation of vulgar culture; on the implementation of high-end consumer market, high tax rates on low-end consumer market, low tax rate. Consumption of music products to the UK for example, professional distribution company to adjust the mass consumer market and consumer behavior, the British Government in the music industry, record sales of 17.5% VAT charge, but not income tax for the music publication. This not only inhibits the excessive cost of professional distribution sales growth, but also to stimulate and direct guidance of the public consumption of music publications.
Reporter Yang Haopeng
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