Research On Tax Risk Of Film Industry

In recent years,with the rapid development of China's economy,film and television industry closely follow the momentum of development,in the government policy support under the healthy progress,but the film and television industry recently a series of chaos to the booming industry cast a layer of cold cream,the " sky-high remuneration of stars ",stars and film and television industry signed a "size contract" The exposure of such problems reveals that there is a gray side behind the glossy film and television industry.In fact,the film and television industry's tax problems have a long history,only before the outbreak of the "Yin and yang contract" incident did not enter the public vision,also did not cause discussion,the public's past focus is often on the sky-high remuneration of stars,the tax risks involved are little known,but since Cui Yongyuan exposed the star tax evasion incident,People's attention began from the sky-high remuneration of stars to the star tax risk transfer,the IRS also ordered to scrutinize the film and television industry tax issues,the film and television industry self-examination,pay tax evasion.Film and television star tax evasion problem,not only the problem of film and television stars,but also involved in film and television enterprises,because only in the cooperation of film and television enterprises,film and television stars can escape taxes through various ways.The author first introduces the development of film and television industry,characteristics and the main types of tax-related risk,and then takes the film and television enterprises Dowd film and television as the research object,through the analysis of the company's financial statements,the use of enterprise income tax rate analysis,to identify the tax risks existing in the existence of Dowd film and television,Enterprise tax risk refers to the uncertainty of the enterprise due to tax problems,there are two forms of expression: one is that the enterprise pays taxes when paying taxes without paying taxes or paying less tax,resulting in penalties,and the other is that the enterprise causes more tax payments because it uses the relevant preferential policies less.Based on the documents issued by the State administration of taxation in 2009,the big enterprises can take measures to manage the tax risk,contact the actual manifestation of tax risk in the whole film and television industry,and study the Dowd film and television company in which fan Bingbing shares,and screen the tax risk points involved by Dowd film and television company.Through the analysis of the operating results of Dowd film and television,the industrial Policy of film and television industry and the industry practice of film and television industry,this paper finds that there are tax risk points in the management results of Dowd film and television,and that the company has excessive behavior when using the tax preferential policies of film and television industry,and there is a risk of tax-related;There is also a tax risk for the purpose of paying less tax,such as by dispersing star pay behavior.These actions of the company will affect the development of enterprises on the one hand,but also affect the reputation of enterprises,serious will also receive administrative penalties from the government.Therefore,companies should pay attention to the consequences of these risks,standardize their own business practices,rationally use tax preferential policies,and take remedial measures against existing risks.