Research On The Case Of Tax Evasion By High-income People In Film And Television Industry And Governing Countermeasures

Along with our country economy unceasing development and people’s material standard of living unceasing enhancement,our country people’s request in the spiritual aspect increases day by day.In this context,China’s film and television industry has entered the fast track of development.However,in recent years,cases of tax evasion by high-income people in the film and television industry have been frequently exposed,which indicates that there are many problems in the tax collection and management of individual income tax of high-income groups in the film and television industry in China.Therefore,combined with the construction of China’s individual income tax system and tax practice,based on the high-income groups in the film and television industry,a comprehensive analysis of the reasons behind the tax evasion of high-income groups in the film and television industry,and put forward relevant governance measures,has important theoretical and practical significance.This paper is a monographic study on the collection and management of individual income tax for high-income people in the film and television industry.First of all,on the basis of specific analysis of typical cases of tax evasion in China’s film and television industry,this paper lists the specific methods used by high-income groups in the film and television industry in tax evasion,and points out the problems in tax collection and management of high-income groups in the film and television industry.Then,further analysis the high income groups,film and television industry in China in recent years the income structure change,from our current individual income tax system,tax collection and administration process and taxpayer compliance,film and television industry,the three different angles expounded China’s film and television industry tax evasion crime is the reason,and introduces and summarizes the developed countries to prevent and control the film and television industry collection and management methods and measures for tax evasion,it sums up the suitable for our country draw lessons from the experience of the tax department.Finally,based on the status quo of individual income tax practice of high-income groups in China’s film and television industry,this paper puts forward practical and targeted governance Suggestions from three aspects of optimizing individual income tax system,optimizing tax collection and management procedures and improving tax compliance.