Study On The Problems Of Individual Income Tax Collection And Management In Film And Television Industry

In 2018,a tax evasion case involving a film and television star broke out,which involved a large amount of money and caused nationwide discussion.How to strengthen the film and television industry of individual income tax collection and management is the tax authorities need to solve the problem.This paper studies this problem through literature research and comparative analysis.In the research process,it analyzes how film and television practitioners use the "Yin and Yang contract" to set up individual studios,"tax package" provisions and regional tax incentives to avoid taxes.It explains the loopholes of tax collection in film and television industry.After comparing the advanced experience of tax collection and management in the west,this paper puts forward that it should be improved from the perspective of system,social economy,tax collector and taxpayer.In terms of system,it is necessary to clarify the fuzzy zone of tax law,strengthen legal support,ensure information sharing,and improve the system to define high-income groups.In the social environment,it is necessary to cultivate the tax culture atmosphere,establish the tax credit system of film and television industry,and integrate the third-party information.In terms of tax collection and management,a unified information collection and management platform should be established to improve the level of tax payment service.From the taxpayer aspect,we should design the corresponding disclosure policy,cultivate the consciousness of paying tax,and attach importance to the power of the taxpayer.