The Research On The Tax Policy Of Chinese Animation Enterprises

With the development of the world economy,the cultural industry has become the commanding point of the competition of the comprehensive national strength because of its green environmental protection,high added value and wide audience.The animation industry as an important part of the cultural industry in particular,its enormous economic potential has been recognized in many countries and economies.As an important and particular part of the cultural industry,the animation industry has been recognized in many countries and economies for its enormous economic potential and the development of it is also showing a thriving trend.In our country's "13th Five-Year" plan,animation industry is also one of the core industries to enhance national soft power,push output of Chinese culture and enhance the international cultural influence.However,the development of China's animation industry is not optimistic,and the gap between animation great power is still obvious.According to the general law of the development of animation products,animation industry can be divided into content creation,release and broadcast,derivatives development and marketing.From the perspective of the animation industry chain,this paper analyzes the business,financial and tax burden conditions of two representative companies of Bauhinia Animation Game Co.,Ltd and Alpha Group Co.,Ltd based on objectively summarizing the characteristics of the industry chain,and analyzes the problems of two companies in different businesses and different sectors considering the tax burden,so as to summarize the problems of current tax policy for the animation business,and the main problems are as follows:Tax policy is lack of consideration on intelligence cost and attention to animation media,and the international competitiveness of animation derivatives is weak.There are some suggestions on tax policies to solve these problems:the intellectual cost is included in the credit chain,give appropriate privilege to animation media and use tax policy to encourage enterprises to increase R&D investment and enhance the international competitiveness of products.In addition,in the case of insufficient policy support,the first reasonable tax planning is also one of the ways to reduce the tax burden.This paper aims to analyze the problems related to the animation business,and call on the government to improve the tax policy according to different characteristics of the animation industry chain to adapt to the development needs of different types of animation enterprises,to promote the benign cycle of the animation industry chain,and drive the improvement and progress of the whole animation industry.