I摘 要所得税和增值税是中国销售税的两大要素。从 2012 年 1 月 1 日起，中国开始进行商业改革，并在商业改革中增加了许多领域。税收抵免起了重要作用。影视行业参与了增值税试点项目。在本文中，我们将讨论万达电影的比较分析。分析万达电影的三项主要活动和改革前后的税负，是对万达电影营改革的税负和增长因素的总结。与中国的财政政策相关，提出了电影业的发展现状。改变营地改革前后的纳税后，感谢万达电影有限公司博览会服务和纳税人，展览馆等装饰工程，增加税额，扩大业务。费用因此，万达电影有限公司考虑国营改革政策，引进相关专业人才，设立营改改专项顾问，扩大公司和营改革税收项目，以及社会改善政策应该是投放万达电影有限公司，在影视技术快速发展的时代，为影视，各种资源提供合理有效的建议，为公司做出决策我们,可以不断出口高优质的产品和服务，有助于影视的稳定发展。关键词：营改增；税负影响；万达电影；影视行业IIABSTRACTThe business tax and VAT are two major elements of the sales tax in China. On January 1, 2012, China began implementing trade reforms, adding several industries to the scope of these reforms. Since then, the business tax has been abolished and companies can avoid double taxation and increase their value. Tax credits played a bigger role. The film and television industry has joined the pilot project on VAT. This article describes the comparative analysis of Wanda movies. After analyzing Wanda Film's three main activities and the pre- and post-reform tax burden, the factors of increasing the tax burden and the reform of Wanda Film in the camps were summarized and proposed in combination with the development status of Wanda Film. film industry. China Tax CouncilKey words: Business tax changed to VAT; Tax burden; Wanda Film; Film and television industry目 录一、相关概念综述 .............................................. 1 （一）营业税 .......................................................... 1 （二）增值税 ......................................
