The Exploration Of Tax Policy Of Promoting The Development Of Animation Industry

Cultural industries have huge potential of economic growth, its strategic position in national economic development has been affirmed. The animation industry is the greatest potential of development in cultural industries, and it is also listed as one of the important supporting industries in cultural industries.Chinese animation industry has maintained healthy sustainable growth,thanks to national policy support.Mainly in the industrial scales continues to expend;industrial structure and layout optimizes,and it has become a backbone support in the process of cultural industry to the national backbone industry.However along with the advancement of animation industry expansion and VAT levied expanded,animation enterprises’ tax environment have been changed. The animation enterprise’s business activities must been affected. It is most important that exploring more perfectly tax policies of animation industry.Through analysis of Guangdong Alpha Animation and Culture Co., Ltd 2008-2014 tax burden and related factors, summing up the tax issues affecting the development of Guangdong Alpha Animation and Culture Co., Ltd. According to those tax issues, combined with the current development of the animation industry put forward the corresponding tax policies proposals.This paper puts forward tax policy that promote the animation industry rapidly development from three aspects. Firstly tax policies should promote the animation industry chain perfectly.while making tax policies,the different animation companies’ characteristics should take into account. Also, according to the development trend of Chinese animation business, tax policies should be appropriate to relax the conditions applicable to the special tax treatment to encourage enterprises extend the industrial chain of animation through mergers and acquisitions.Secondly, the animation companies’ VAT tax policies should be adjusted such as the VAT deduction, enhance the performability of tax policies. Last but not least,the paper introduces other measures that promote the animation industry development.Such as strengthen financial policy, improving intellectual property protection, promotion of animation companies go out our country.