Tax Planning For Animation Industry

Compared with the United States,Japan and South Korea,China's animation started late,with the help of policies and capital,the hundred billion level market has come.In recent years,the state has increased its support for the animation industry,improved tax revenue and increased capital investment to encourage further development of the industry,which provides a space for the animation enterprises to plan tax.At the same time,of the 32 enterprises listed on the new third board and the main board in 2018,most of them are between 10-50 million in terms of operating revenue,and the overall turnover is small;in terms of net profit,17 enterprises lost money in 2018,of which 7 lost more than 5 million.The industry shows a trend of low operating income and wide loss.In such an environment,how to reduce the tax burden and improve their own strength of animation enterprises has become an issue that must be considered and studied.For an animation enterprise,reasonable and legal tax planning can not only indirectly increase the profits of the enterprise,but also provide power for the long-term development of the enterprise,so tax planning is very necessary.This article takes the animation industry tax planning as the main research object,in order to promote the development of the whole industry.In this paper,case study as the main method,select the industry's typical leading enterprise aofei entertainment as the research subject,combined with literature research methods and comparative research methods to analyze and find problems in the field of tax planning in the animation industry,and finally put forward corresponding solutions to these problems,in order to improve the economic benefits of enterprises and achieve the goal of profit maximization.Through the research of this paper,the following points are obtained:First,there are some problems in the animation industry,such as the narrow scope of tax preferential policies,high recognition standards,high labor costs and hard to deduct VAT input tax,weak tax planning motivation and ability of small and micro enterprises,and complex tax business of leading enterprises.Secondly,there are some problems in aofei entertainment enterprises,such as less special preferences,less input tax of deductible value-added tax,and enterprise income tax still paid in case of accounting profit loss.Third,it puts forward tax planning suggestions from three aspects.From thenational level,it is suggested that the preferential tax policy should be based on the premise of improving the system of the preferential tax policy,appropriately adjusting the recognition standard of animation enterprises,so that more animation enterprises can enjoy the preferential policy and focus on multi-dimensional support for small and micro enterprises;from the enterprise management level,it is suggested that tax planning should be emphasized and tax planning ability of tax personnel should be strengthened,on this basis,the main business layout should be adjusted;from At the practical design level of enterprise tax planning,it is proposed to improve from two aspects of value-added tax and enterprise income tax.The value-added tax is mainly to select the appropriate taxpayer type and peel off the animation software business to enjoy the preferential policy of levy and refund.The main purpose of corporate income tax is to strive for recognition as high-tech enterprises and increase R & D investment to strive for additional deduction.At the same time,in the whole planning process,we need to pay attention to coordinating the contradictions between small and micro enterprises and high-tech enterprises.Starting from the micro perspective,combined with the characteristics of the animation industry,this paper carries out case study and analysis,and puts forward a scientific and feasible tax planning plan to reduce the tax burden of animation enterprises,enhance the competitiveness of enterprises,increase the after tax income of enterprises,and promote the healthy,stable and long-term development of the animation industry.