Research On Tax Preferential Policies Of Animation Industry In China

With the acceleration of global integration,communication between countries has become increasingly tight,which is reflected not only in the exchange of necessary items in economic trade,but also in the exchange of ideas,but also in the cultural exchange is more and more frequent.Today,with people’s increasing need for culture,the cultural business is becoming increasingly important in many countries,the cultural industry to a certain extent,has become the symbol of national soft power,The animation sector,with its strong cultural transmission potential,has become the future heart of the culture industry’s development,at the same time also served as the national cultural output and the important role of promoting the international influence,With the proposal of the 14 th Five-year Plan,animation industry is listed as a pillar industry supporting the future development direction of China’s cultural industry.Perfect tax preferential policies are the basic guarantee to support the sustainable and healthy development of animation industry.This study begins by integrating scholars’ research findings on tax policies in the cultural and animation industries,based on relevant literature from both domestic and international sources.Secondly,the current tax policies of China’s animation industry are introduced by sorting out the tax theories related to the animation industry,and then the following policy suggestions are provided based on the characteristics of the animation industry chain in the operation process.After summarizing the current preferential tax policies of the animation industry,taking the specific tax-related situation of Alpha Group as a case,and it is discovered that the existing preferential tax policies have flaws in the implementation process,based on the calculation of tax burden and examination of the causes for tax burden changes,such as incomplete policy system,incomplete coverage and short implementation period.Finally,based on the findings of the case study and closely analyzing the development features of China’s animation industry chain,this article makes specific recommendations in four areas to improve the animation sector’s tax favored policies:It is according to the characteristics of the animation industry chain,will be preferential tax emphasis is placed on the backend in the industrial chain with higher income,improve tax preferential policy support,the second is according to the situation of the development of animation industry,reduce the barriers to entry the appropriate relax the cognizance standard of animation company,reduce the tax preferential policy barriers to entry,the cycle time is according to the development of the animation company,Best time appropriate to relax the preferential tax policy,and according to the scale of enterprise development stage preferential policy,four is according to the VAT deduction policy,combined with animation,the status of human capital can’t touch buckle,adjust the human cost of VAT input tax deduction method,ensure the integrity of the VAT deduction animation industry chain.