Study On Tax-related Issues In Film And Television Industry

In recent years,China's film and television industry has developed rapidly,showing a good overall situation.In order to support and promote the development of the film and television industry and encourage the development of industrial construction in special economic development zones,the state has implemented a series of preferential tax policies for the film and television industry in some regions,granting preferential tax reduction,exemption and tax return to film and television enterprises registered in the western region or some regions of Xinjiang.In film and television parks in Shanghai,Wuxi and other places,the local registered individual studios are taxed by the approved levy method.However,due to the unclear orientation of the preferential policies and insufficient supervision of the conditions for enjoying the preferential policies,many problems have been exposed.In view of the problems arising from the implementation of tax policies in the film and television industry,the relevant departments of the state have rectified and cleaned up the enterprises that do not meet the preferential tax conditions,and adjusted the studios whose income does not meet the approved collection scope to audit the accounts for collection.At the same time,they have arranged for the tax department to further instruct and educate taxpayers,gradually standardize the tax policies in the film and television industry,and create a fair tax environment.Firstly,this paper collects and sorts out the research documents and various theories of scholars from various countries on the relationship between tax policy and industrial development,the relationship between enterprise tax burden and tax risk,etc..Then,on the basis of relevant analysis and research on the development status and existing problems of the film and television industry,the tax policies of different organizational forms,and the impact of " business tax to increase" on the tax burden of upstream and downstream enterprises in the film and television industry,five listed film and television enterprises are selected to study their tax burden from 2014 to2017.After that,taking Huace Film and Television as a typical case of film and television industry,this paper analyzes the main factors that affect the tax burden of film and television enterprises,and expounds the tax risks faced by film and television enterprises due to changes in external macro environment and defects in internal management factors.Finally,on the basis of the above theoretical research and case analysis,this paper puts forward suggestions and enlightenment of tax planning for film and television enterprises,trying to provide ideas for the further improvement of tax policies in China's film and television industry,in order to better promote the sound development of the film and television industry.