Study On Tax Evasion Of Employees In Film And Television Industry

Tax evasion is a kind of illegal behavior that is forbidden by law in our country.Although the punishment system for tax evasion has a certain deterrent force since its implementation,it has reduced the tax evasion of taxpayers and reduced the tax evasion rate to a certain extent.But at present,the phenomenon of tax evasion is still very common in China.As one of the industries with few regulatory systems and high economic income,the film and television industry has been exposed in recent years that there are less taxes paid by film and television stars,and the tax involved is not low every time.Nevertheless,China has not formulated special policies for the film and television industry,which not only leads to the tax in China The loss of funds,the reduction of resource allocation efficiency,and will damage the legal authority,damage the principle of tax fairness,is not conducive to the development of the national economy,film and television industry practitioners' tax evasion behavior will hinder the development of China's cultural industry.This paper makes an in-depth and comprehensive study on the case of female f in the film and television industry,trying to analyze the means,motivation and influencing factors of the tax evasion of the practitioners in the film and television industry represented by female F,in order to provide some countermeasures for the management of the tax order in the film and television industry.First of all,this paper systematically introduces the basic concept of tax evasion and the characteristics of tax evasion in the film and television industry by collecting and consulting the domestic and foreign literature.Based on the four theories,i.e.expected utility theory,prospect theory,game theory and information asymmetry theory,combined with the latest and most important case of tax evasion of F actress,this paper aims at the development status of the film and television industry Based on the analysis of the scale and causes of tax evasion in the film and television industry,this paper puts forward some practical suggestions from the aspects of tax system,tax collection and management,tax control environment,etc.