Research On Tax Policy Of China's Animation Industry

As a kind of cultural industry,the animation industry,in addition to being profit-making,also has external characteristics such as filling the people's spiritual needs,and has positive significance in the construction of young people's spiritual civilization.Since the country officially promoted the development of the animation industry,the tax authorities have actively introduced a number of tax incentives for the animation industry,but there is still room for improvement.This article first gave a general introduction to the animation industry,illustrating the relationship between the narrow anime and the animation industry.Explain the definition of the animation industry,then analyze the characteristics of the animation industry and its positive role in economic,cultural and social development.Then elaborate on the market failure theory and tax incentive effect of tax promotion animation industry development,laying the foundation for the subsequent analysis.Next,it studies the development and characteristics of China's animation industry,and finds that China's animation industry is widely distributed and has a long industrial chain.It sorts out the standards recognized by animation companies and the current tax incentives,and sorts out the requirements that animation companies need to enjoy tax benefits.And the specific content of the offer.Then,a case study of Alpha group will be conducted to analyze the tax policy of China's animation industry with the specific business data and tax data of the company.Finally,it summarizes the three taxation problems of the complex recognition of animation enterprises,the narrow scope of tax preferential policies and the short timeliness of tax preferential policies,and puts forward three suggestions for improving the tax policy of China's animation industry,namely,optimizing management methods,systematic design tax incentives for the animation industry chain and paying attention to the time period when making tax incentives.