Personal Income Tax Collection And Management Of High-income Groups In The Film And Television Industry

Against the backdrop of China’s steady economic development,the quality of people’s lives continues to improve and their spiritual needs gradually increase,the film and television industry has seen an unprecedented opportunity for development.Compared with other industries,the film and television industry is able to generate superstars and form a fan economy,so the income level of industry practitioners,especially film and television stars,is higher.However,due to the development of the film and television industry,there is a mismatch in the personal income tax collection management system,resulting in a large loss of tax revenue.The repeated occurrence of huge tax evasion by high-income earners in the film and television industry indicates that there are certain loopholes in the collection and management of personal income tax for high-income groups in the film and television industry in China.In this paper,we use various theories such as information asymmetry,tax compliance and tax efficiency principles to explore the problem of personal income tax collection and administration and propose useful solutions for the booming film and television industry.Firstly,the concept and scope of film and television industry and high-income group in film and television industry are defined.Then,the current situation of personal income tax collection and administration in China’s film and television industry is discussed by combining literature and news reports.Then a typical case of tax evasion by film and TV stars is used to illustrate the problems in the collection and management.The causes of the problem of personal tax collection and administration for high-income groups in the film and television industry are analyzed from four aspects: taxpayers,whistleblowers,withholding agents and taxation departments.After sorting and analyzing the current situation and cases,we conclude that the main problems and reasons of personal tax collection and administration in the film and television industry are: the taxation system is not sound and there is more room for planning;the collection and administration methods are not perfect and the information barriers are firm;the reward and punishment system is not scientific and the incentive is not enough;the taxation environment is not ideal and the awareness of rule of law is weak.Finally,in view of the existing personal tax collection and management problems in China’s film and television industry,the following suggestions are put forward: improve the tax system to narrow the planning space;optimize the collection and management methods to promote common tax governance;enhance the reward and punishment system to interrupt the collusive relationship;strengthen education and supervision to purify the tax-related environment.Through the research of this paper,we hope to provide some ideas for the taxation department to strengthen the personal tax collection and administration of film and television industry and reduce the loss of personal income tax.