Research On The Tax Policy Of China’s Film Enterprises

With the development of the world economy,cultural industry,because of its green environmental protection,high value-added,wide audience and so on.The point is increasingly becoming the commanding point of the comprehensive national strength competition.The film industry is an important and special cultural industry.The huge economic potential has also been recognized by many countries and economies.In our country thirteen plan of 5 years,the film industry is also promoted by the national soft power,the export of Chinese culture and the promotion of the country.One of the core industries of cultural influence.However,the development of the film industry in China is not optimistic,with the great power of the film gap between them is still clear.According to the general law of the development of film products,the film industry can be divided into content creation and content distribution and marketing of derivatives.From the angle of the film industry chain,this article is in the objective general on the basis of the characteristics of the links between the various industrial chains,the light media Limited by Share Ltd and the Wanda films have been analyzed limit the operating,financial and tax burden of the two representative enterprises,and are in different rings for the two enterprises.The problems arising from the different business of the festival are analyzed in combination with the tax burden,and the application of the point screening enterprise is summed up.The main problems of the tax policy are as follows:the tax rate becomes higher after the camp is increased,the entry deduction is insufficient;The policy lacks pertinence to the film;the overall international competitiveness of the film enterprises is weak.Finally,these problems are aimed at these problems.The corresponding suggestions on tax policy are put forward:to improve the initial convergence and set up a special entry for the real camp after the increase.Deducting more tax policies to improve the export tax rebate rate of film enterprises and enhance the international competition of the products force.The purpose of paper is to appeal to the government for the film industry chain through the analysis of the tax related issues of the film enterprises.In order to adapt to the development needs of different types of film enterprises,the different characteristics of the link should be improved to meet the needs of the development of different types of film enterprises.The virtuous circle of the film industry chain eventually leads to the perfection and progress of the whole film industry.