广播电影电视行业“营改增”税负影响与公平性分析

摘要

The main objective of VAT reform is to uphold the tax equity principle. The paper analyzed the impact and tax fairness of the radio film and television industry, and proposed some solutions on tax equity from the aspects of temporary remedial measure and management of radio, film and television industry in China.%税收公平原则是税法的基本原则之一，我国营业税改征增值税（简称“营改增”）的税制设计主要目的是实现该税法原则。“营改增”对广播电影电视行业内部的税负产生较大影响，本文分析了“营改增”对该行业的税负影响和公平性，并从临时性补救措施方面、广播电影电视行业自身经营管理方面提出了税负公平的解决方案。