Research On Tax Policy To Promote The Development Of China's Film Industry

Under the new normal economy,macroeconomic development into the slow phase of growth,investment and export growth rate dropped significantly,our national economy growth rate of consumption dramatically.In this context,on the one hand to seek new economic growth points,in particular the promotion of consumption as an opportunity to drive economic growth and thus a series of development of the industry more and more attention and support.On the other hand,with the continuous improvement,the continuous development of China's economy and people's living standards,people's demand for a variety of spiritual and cultural enjoyment is also increasing.Especially the last couple of years,the development of China's film and television industry is particularly prominent.And people of outstanding film and television works sought also led the development of the relevant original favorable and related derivatives,and promote the construction of the base film and video photography equipment,special effects technology continues to improve to a certain extent,which led to a series of related development of the industry.Our huge and growing consumer demand for film culture should have a corresponding supply to ensure,film and television industry to increase policy support,improve supply,not only is an important aspect of the implementation of supply side reforms,but also is to promote economic growth great benefit.As an important part of the cultural industry,the overall development of China's film and television industry is relatively slow,which has neither form a complete industrial chain,nor the formation of a core brand competitiveness.In this case,we need government intervention in the industry,comprehensive use of various policies,especially tax policy and related supporting measures,a reasonable guide and promote the formation of industrial agglomeration and television industry,improve the industrial chain,enhance its core competitiveness and brand.In this reality,the film and television industry to promote research on tax policy has a certain theoretical and practical significance.This paper demonstrates thegovernment support the development of the film industry theory,analyzes the rationality and effectiveness of government intervention;Secondly,a comprehensive sort of film and television industry is currently China's current tax policies and problems,the film and television industry listed company tax empirical analysis supplemented by further argue in the current film industry tax policy stored;Finally,summarize the major countries to promote the film and television industry and the development of tax policy related measures,drawing on the experience and situation of our country,in terms of optimization of tax incentives,government subsidies,construction and other special fund to promote the development of China's film and television industry put forward countermeasures Suggest.The innovation of this paper is: on the one hand to film and television industry's existing tax policies and supporting measures related to comprehensive sort,and make a summary of the current policy and reviewed;The downside is that,due to the small number of listed companies in the film industry,the data collected is not very comprehensive,combined with my limited academic level,articles of theory has yet to be improved.