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| 我国娱乐业税收问题探析 摘 要 新世纪以来，随着互联网普及、数字信息技术发展和人们的文化消费需求日益增长，娱乐业作为我国市场化程度最高的、与人民群众日常生活最密切相关的文化业部门，决定了公众的精神生活质量。其发展迅猛、业态变化明显，理应在文化产业勃兴的进程中得到重视。而目前我国税法规定的娱乐业税目并没有随着时代的发展而更新，采用“一刀切”的模式，仅实现了普遍性的公平；也并没有细化娱乐业税制，已不适应现代化社会发展。因此，有必要及时更新娱乐业税目，取消大众娱乐业的文化事业建设费，对提供大众娱乐的娱乐企业及个体工商户采取所得税优惠政策，引入消费税来调节奢侈娱乐业，从而优化娱乐业税制。 关键词：娱乐业；税收；改革 An Analysis of China's Entertainment Industry Turnover Tax ABSTRACT Since the beginning of the new century, with the popularization of the Internet,the development of digital information technology, the entertainment industry,as the cultural industry sector with the highest degree of marketization in China and most closely related to the daily life of the people, determines the quality of the public's spiritual life. Its rapid development and obvious changes in the form of business should be paid attention to in the process of the boom of cultural industry. At present, the entertainment industry tax items stipulated in China's tax law have not been updated with the development of The Times,and the "one size fits all" model is adopted, which only achieves universal fairness. Also did not refine the entertainment industry tax system, has not adapted to the development of modern society. Therefore, it is necessary to update the tax items of entertainment industry in time, cancel the cultural construction fee of mass entertainment industry,adopt preferential income tax policy for entertainment enterprises andindividual businesses that provide mass entertainment,and introduce consumption tax to regulate luxury entertainment industry, so as to optimize the tax system of entertainment industry. Keywords: Entertainment industry; Taxes; Reform |
