Research On Tax Risk And Preventive Measures In Film And Television Industry

With the rapid development of the Internet Age,China’s film and television industry presents a " Diversity",towards a radical,blind expansion of the trend of development.In recent years," Yin-yang" contracts,sky-high film prices,business fraud and other industrial scandals,listed film and television companies,the stock market turmoil,tax depression,collective registration,collective write-off swept the upsurge,the tax issue of the film and Television Industry has gradually become a hot topic.In addition,some preferential tax policies,because the policy guidance is not accurate,the supervision is not enough,thus also exposed the film and Television Company many tax planning,tax risk and so on.On the one hand,enterprises should attach importance to the internal control management of risk,from corporate strategy to capital operation and internal control management should be improved continuously.On the other hand,the tax policies of the government departments also need to be more precise and explicit.While vigorously promoting the local economy,attention should also be paid to the refinement and precision of the tax policies that regulate the film and television industry,create favorable policy conditions for the fair environment of industry tax revenue.First of all,from the previous scholars on the film and Television Industry Tax Burden,tax risk and tax planning literature and various theories,carried out a literature study.Secondly,it makes a theoretical analysis of tax risk related theories,and then analyzes the tax policies and preferential policies of the film and television industry in the global economy,then the film and Television Industry Development Status and tax status quo as well as the causes of tax risk related research.On the basis of the above theoretical research,and then carried out a case analysis,drawn three main conclusions:(1)capital M&A,easy to form high premium goodwill,for M&A enterprises,easy to form tax risk " Assets".(2)the film and Television Industry mostly presents the multiplex management trend,the capital ties the performance to bet,depends on the performance to speak in the business related transaction tax risk and the tax-related issue,also needs the enterprise management to keep sober and rational;(3)2018-the overall tax risk of the 2021 film and Television Industry "Thunderstorm" increase in the trend.Finally,the paper puts forward some suggestions on tax risk prevention,trying to provide a constructive view for the tax risk prevention measures of the film and television industry and a feasible way of thinking for the sound development of the film and television industry.