On The Application Of Substantive Taxation Principle In The Development Of Animation Industry

With the globalization and the realization of social and economic progress, China’s animationindustry has made some progress. However, China’s animation products quality has yet to beimproved. At present, China’s cartoon industry has not formed mature market mechanism, but alsothere is a structural industry defect, profit model is not clear, some problems in copyright valuechain. China’s animation industry to go on the road of the powerful nation, we should establish acomplete industrial chain model. This paper will in essence taxation principle under the guidance ofthe theory, draw on the successful experience of development of domestic animation industry,China has promulgated the animation industry policy of tax reduction and exemption for analysis,and for the further development of China’s animation industry, animation industry implementationspans type develops, put forward the suggestions of tax reduction and exemption.This paper is divided into four parts of the substantive taxation principle of animation industryare analyzed and puts forward improving suggestion. The first part is the introduction, mainly onthe background, purpose and significance, and literature review. The second part is the basic theoryof substantive taxation principle, the origin and definition of this principle in the foundation ofelaborate, also analyze the rationality of substantial taxation principle. The third part is mainlyabout the influence of substantive taxation principle of tax policy of China’s animation industry,analyzes China’s animation industry and made a detailed analysis to reflect the current our countryanimation industry policy of tax reduction and exemption and reduction of substantive taxationprinciple in the tax preferential policies. The fourth part follows the necessity of substantivetaxation principle of animation industry are briefly analyzed, and the substantive taxation principle,its own proposals on the improvement of relief policies of China’s animation industry revenue isproposed. Finally, it is the conclusion of this article, to promote China’s cartoon industry progressthrough to the animation industry preferential tax relief policy making improvement.