Study On The Effectiveness Of Tax Policy Of Chinese Film And Television Industry

The process of globalization is accelerating,so that the international competitiveness index of a country is no longer limited to the traditional political,economic and military aspects.While countries in the world are developing continuously,they have recognized the importance of cultural soft power as an important part of their own development plans,which shows that cultural industry has become an important factor to promote national development.The Chinese government has realized the importance of the cultural industry and incorporated it into the national important strategy.As a result,a series of policies and measures have been issued to promote the development of the cultural industry.The cultural industry has undoubtedly become an indispensable part of the national development.The sustained development of the cultural industry has promoted the sound development of the national economy at the same time.As an important part of the cultural industry,the film and television industry has been included in the key support targets of China due to its particularity.At present,China’s film and television industry has a good momentum of development,expanding the scale,the market is becoming increasingly mature,is gradually becoming the backbone of China’s cultural industry.Compared with Europe and the United States can be found that the film and television industry in China,such as slow development,industrial chain is not perfect,no brand strategy work,leading to its international market do not have strong brand advantage,and there are some industries,therefore needs the government policy intervention,using the corresponding policy,tax policy,in particular,a reasonable guide and promote the development of film and television industry.However,at the same time,the tax policy of the film and television industry has changed to some extent.Therefore,it is necessary to study whether the tax policy of the film and television industry is effective and discuss whether to improve the tax policy.Effective tax policy means that tax policy can reduce the burden of enterprises or bring benefits to enterprises.Based on the above questions,this paper conducts a large number of studies on the development status of China’s film and television industry,and conducts correlation analysis of related issues in combination with tax policies.By analyzing huayi brothers’ financial situation and tax burden in recent years,it draws the conclusion that tax policies are effective.By exploring the tax factors affecting the development of huayi brothers,this paper further demonstrates the existing problems of the current tax policy and its impact on the film and television industry.Through the analysis of these problems,this paper provides Suggestions for relevant departments to promote the development of China’s film and television industry,so as to provide some references for the development of huayi brothers and the whole industry.