Based On Tax Collection And Administration Angle Film Industry Mainly Link Tax Risk Identification,Assessment And Response

As the world’s second largest film market,China’s film industry has developed rapidly and attracted wide attention from the outside world.With the growing demand side of domestic cultural consumption,the film industry has been fully developed in the wave of industrial upgrading and information technology progress.However,as the tension of the film market continues to expand,we should notice that there are also many problems in the tax field,Hidden costs,such as excessively high income,equity pledge,related party transactions,using tax preferential tax and other tax risk in deepening.In the distribution of film production and screening link enterprise fords the tax analysis,using the financial index,analysis of tax calculation and field survey methods such as identification enterprise existing tax risk,Through qualitative and quantitative assessment of tax risks,the internal and external reasons for tax risks in the film industry are explored: Of behavior is not standard,in addition to the regulations on culture industry,especially the field of film imperfection of tax legislation,tax authorities risk control ability of the lag of service management level is not high and the tax authority is also the main reason of tax risk.Based on the perspective of tax collection and administration,tax authorities can be more effective in the following five aspects to prevent tax risk: perfect movie field support ability,strengthen the data pipe tax legislation,promote the development of tax work,enhance the level of tax authorities tax services and audit quality.