摘要
营改增之前,娱乐业适用5%~20%的营业税税率;营改增之后,娱乐业适用6%的增值税税率或3%的增值税征收率,税负下降非常显著。本文认为,为体现税收对娱乐业的调节作用,应将娱乐业纳入消费税的征税范围,并将娱乐业分为普通娱乐业、中档娱乐业和高档娱乐业三类,对普通娱乐业免于征收消费税,对中档娱乐业适用5%的消费税税率,对高档娱乐业适用15%的消费税税率。
Before replacing business with VAT,the applicable business tax rate to the entertainment industry ranges from 5%to 20%.After replacing business with VAT,the entertainment industry applies a VAT tax rate of 6%or a levying rate of 3%,resulting in a significant reduction of tax burden.This paper believes that the entertainment industry should be included in the scope of consumption tax to reflect the regulation of taxation on the entertainment industry and the entertainment industry should be divided into low-end entertainment,midend entertainment and high-end entertainment.Accordingly,the low-end entertainment is free of consumption tax,the mid-end entertainment applies a consumption tax rate of 5%and the high-end entertainment applies a consumption tax rate of 15%.
作者
黄洪
文献
廖明刚
严红梅
Huang Hong;Wen Xian;Liao Minggang;Yan Hongmei
出处
《税务研究》
CSSCI
北大核心
2020年第1期69-73,共5页
关键词
娱乐业
营改增
消费税
税制设计
Entertainment industry
Replacing business tax with VAT
Consumption tax
Tax design