Research On Tax Risk Management Of Animation Companies

Cause the enterprise's economic activities become more and more complex and the scandal of tax,enterprise pay more attention to the tax risk than ever before.The mainstay of the cultural industry,animation industry,has become a new growth point of national economy and contribution to national tax is becoming more and more big.China's animation industry output value was 113.158 billion in 2015,and it formed its industry chain.However,But at the same time in the rapid development of animation industry,the tax risk of animation industry is increasing.The impact for the following reasons:the awful consciousness of paying taxes and the low level of tax management of animation companies,unique industrial characteristics caused by the complicated business activities,coupled with the unsuitable tax policies and the impact of the reform program to replace the business tax with a value-added tax.Therefore,it is an urgent need to strengthen the tax risk management research of animation industry.Therefore,this article selects the nation's first operation of the whole industry chain enterprises,Alpha Group as the research object of animation industry tax risk management.By searching the problems of its tax risk management and its reason,and puts forward improving measures.It make Alpha Group reduce its tax risk and provides some operational suggestions to help the animation industry to construct the tax risk management system.There are six chapters in this paper.The first chapter is the introduction mainly includes the research background and significance,the research content and methods,and innovation.The second chapter expounds the animation industry related concept,the definition of tax risk and risk management,the analysis of domestic and foreign research present situation.The third chapter introduces the characteristics,tax situation and tax risk management situation of animation industry firstly.Then it introduces the basic operating and the tax risk management situation of Alpha Group.The fourth chapter in using tax assessment index analysis the overall tax risk of Alpha Group firstly,then analysis its tax risk concretely from the angle of the key tax and major issues,and finally puts forward the reasons of tax risk.The measures of respectively from enterprises to improve the animation industry tax risk management are put forward in the fifth chapter.The sixth chapter is the summary on full text content.