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Academic Journal of Business & Management, 2021, 3(9); doi: 10.25236/AJBM.2021.030907.

Study on Tax Risk Assessment of Listed Enterprises in Cultural Media Industry


Cuiting Fan1, Lihu Chen2

Corresponding Author:
Cuiting Fan

1Changsha University, Changsha, 410000, China

2Beijing Peili Vocational University, Beijing, 100000, China


Cultural industry plays a positive role in promoting the optimization of China's industrial structure and upgrading of consumption. As an active subject in the market economy, listed cultural media enterprises are the main force in the cultural industry and bear the burden of developing and growing China's cultural industry. This paper takes 50 listed enterprises in China's cultural media industry as research samples and analyzes the main financial indicators from 2019-2020 through multiple regression linear analysis to examine the factors influencing the tax risk of China's cultural media industry, and finds that indicators such as industry income tax burden, VAT tax burden and gross profit rate are significantly positively correlated with the overall tax burden of enterprises, fixed asset turnover rate and asset burden ratio are significantly negatively correlated with the The relationship between total asset turnover rate and overall tax burden of listed cultural media enterprises is not significant. It has a certain significance for the early warning of the tax burden of the Chinese cultural media industry


Cultural media, Tax risk, Tax burden, Multiple regression analysis

Cite This Paper

Cuiting Fan, Lihu Chen. Study on Tax Risk Assessment of Listed Enterprises in Cultural Media Industry. Academic Journal of Business & Management (2021) Vol. 3, Issue 9: 30-33. https://doi.org/10.25236/AJBM.2021.030907.


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