Research On The Tax Policy Of Film And Television Industry Accounting

With the development of economy and the improvement of people’s living standard,the film and television industry has been included in the industry promotion and support plan by more and more national governments due to its excellent economic properties,such as high return,green environmental protection,wide audience and strong driving effect.As China’s economy has entered the "new normal",vigorously developing the film and television industry is also in line with China’s policy goal of "adjusting the economic structure and stabilizing economic growth".In addition,in terms of cultural and political attributes,the development of film and television industry also plays a significant role in carrying forward traditional Chinese culture,displaying national cultural soft power and enhancing international cultural influence.In recent years,benefiting from the huge demand for movie watching in China,the film and television industry has ushered in a golden period of development,with the total box office,the number of moviegoers and the number of newly added screens hitting new highs.However,the problems behind the prosperity cannot be ignored,such as the lack of innovation in copycat creation,box office fraud,sky-high remuneration and other problems will also seriously restrict the development of film and television industry.According to the film and television industry development present situation and problems,this paper puts forward the government as a market regulator,based on specific goals,policy support,to film and television industry and the theory of government intervention in the film and television industry development on the basis of the comb,the externality theory,public goods theory,infant industry protection theory,cultural soft power theory;After replacing the business tax with a value-added tax,the tax system construction for the film and television industry has been basically stable.Therefore,the tax incentives for the film and television industry at the central and local levels have been sorted out,and the problems of the tax incentives for the film and television industry,such as unstable policies,small incentive effect and weak negative reduction effect,have been summarized.Combined with the annual reports of listed companies,the tax burden was compared by industry classification,and the conclusion was drawn that although the overall tax burden of film and television industry was at the average level,it was higher than that of the industry enjoying the same low VAT rate.This paper analyzes the specific measures taken by the governments of the United States,the United Kingdom and Canada to support the tax revenue of the film and television industry,and puts forward some policy Suggestions to solve the problems such as unstable policies,small incentive effect and weak negative effect of tax incentives for the film and television industry in China.Based on the above analysis of tax policies for the film and television industry,this paper calls on the government to formulate effective tax support measures,targeted measures to solve the instability of relevant policies,the lack of creative talents,financing difficulties and other measures in the film and television industry,to promote the virtuous circle and stable development of the film and television industry.