Preferential tax policies for cultural enterprises:
1, business cultural institutions are transformed into enterprises, and enterprises are exempted from registration from the date of transformation;
2. If the financial department allocates funds for the transformation of cultural units into enterprises, its own property shall be exempted from property tax from the date of registration of transformation;
3. Cultural enterprises with party newspapers, printing business and corresponding operating assets shall be exempted from printing income from the date of registration of party newspapers;
4. Give appropriate preferential policies to the enterprise income tax involved in asset evaluation and appreciation in the process of transformation of operating cultural institutions, as well as the value-added tax and urban construction tax involved in asset transfer or transfer.
Second, analysis
In order to provide public goods to the society and meet the needs of the society, the state participates in the distribution of social products compulsorily and free of charge in accordance with the provisions of the law, and obtains financial revenue. The essence of taxation is a special distribution relationship formed by the state to meet the needs of the public, rely on the strength of the public, participate in the distribution of national income in accordance with the standards and procedures prescribed by law, and forcibly obtain fiscal revenue.
Third, the calculation method of corporate taxes and fees?
1, business tax = service industry income * tax rate is 5%;
2. Urban construction tax payable = VAT payable+business tax * 7%;
3. Education surcharge payable = VAT payable+business tax * 3%;
4. Embankment protection fee: operating income *0. 1%, local education surcharge payable = VAT payable+business tax *2%.