A Study On The Tax Policy To Promote The Development Of China's Animation Industry

At present,culture,economy and politics are intermingled and permeated with each other.Cultural industry has become an important part of comprehensive national strength and international competitiveness increasingly,as a new cultural forms,and the animation industry has attracted much attention in the economic development of all countries,the 13 th Five-Year Plan for Cultural Development and Reform lists animation as one of the 11 key industries in the cultural industry,reflecting the country attaches great importance to the top of the animation industry overall design and planning.At the same time,China's animation industry development report(2017)pointed out that the total size of China's animation industry has exceeded 149.77 billion yuan in 2016,maintaining a good momentum of sustained growth.Therefore,in order to better promote the development of China's animation industry,it is of great practical significance to discuss how to optimize the tax policy of the animation industry.Only by creating a complete animation industry chain,finishing the development and sharing of original IP,then realizing the rotation and in-depth development of animation products,the maximum benefits of the whole industry can be realized.From the perspective of animation industry chain,this paper summarizes the industrial chain link of different operating characteristics,Suzhou wuzhi animation co.,ltd.and Guangdong Alpha Group were selected for micro analysis.,summarizes the animation industry's current tax policy deficiencies:lacking of comprehensive consideration of internal production factors of animation industry,lacking of guidance to improve the animation industry chain,tax policy lacks long-term and is not comprehensive,etc.Introduce the tax policies adopted by the United States,Japan and South Korea to support the development of animation industry,after summarizing the common points of the tax policy and the experience enlightenment,this paper puts forward the ideas and suggestions of the tax policy: considering internal factors of production,optimizing the tax policy of improving cartoon animation industry chain,making tax policies more timely and comprehensive.It is hoped that it can help optimize the tax policy of animation industry,continuously optimize the business environment of animation industry in the process of tax reform,and promote the virtuous circle of animation industry chain.