The Tax Policy Research On Mobile Games Of China

Reference herein industry size, market share and mobile terminal gaming company’s main business revenue in the proportion of other factors we choose five companies from nineteen mobile terminal gaming companies, the combination of industry characteristics specific cases from the nineteen listed companies through the mobile terminal and the actual situation on the current mobile terminal game applicable tax policies and policy analysis of the current shortage on the mobile terminal gaming market which still exist.According to case analysis, we choose five representative mobile terminal gaming furniture listed companies, through its nearly three years of game products and related tax policy study found that existing policy Fuzzy extensive tax policy issue for games, for different types of mobile games lack of appropriate tax policy classification. In addition, in this paper, based on screening samples for the past three years the number of new products and research and development investment by combining financial statement analysis found that the current tax policy related policies to stimulate innovation game companies lack adaptability. This paper details the company’s games subdivided into casual puzzle Games, card collection Games, role developed Games and the implementation of different tax categories for different games. The game market direction through tax policy oriented to achieve effect. And for content creation, technological innovation games proposed tax rebates incentives to encourage enterprises to actively recommend innovation, not only inhibits the market game product homogeneity serious phenomenon, but also to promote the healthy and stable development of the whole industry.