Tax Risks Of Industry Chain Operation Of Animation Companies

As an important part of the cultural creative industry,the animation industry has driven the rapid development of the cultural industry economy in recent years.However,with the rapid development of the animation industry,its unique industrial characteristics have caused business complexity,which has challenged the tax management level of enterprises,coupled with changes in national tax policies and other factors,the tax risk the animation industry are facing has gradually increased.Therefore,it is imperative to strengthen the tax risk management of the animation industry.This thesis selects M Culture Co.Ltd.as the research object to study the tax risk management of industrial chain of the animation industry.During the arrangement of the industrial chain,there are tax risks of investment mergers and acquisitions,money lending.During the operation of the industry chain,there are tax risks of IP licensing fee transfer pricing and IP development cost allocation.During the process of the industry chain adjustment,there also are risks of tax inspection and gain recognition.Aiming to resolve the above tax risks,this thesis proposes suitable countermeasures for company M,and provides reference for animation companies' tax risk management.