Research On Tax Planning Of Film And Television Enterprises Based On Strategic Management Theory

In recent years,the film and television industry achieved rapid development,due to the relatively weak tax planning awareness,there are widespread phenomenon of repeated tax payment and tax evasion,and due to the particularity of its industry,various tax risk problems are likely to cause greater social impact.It has further increased the tax burden and tax risk of film and television enterprises,which has hindered the development of China’s film and television industry.Based on this reality,this paper combines the theory of enterprise strategic management and the theory of tax planning,taking the representative enterprise of the film and television industry H as a case,and studies and analyzes the tax planning of H film and television enterprises from the direction of the industrial chain.This paper innovatively introduces the idea of strategic management,constructs a tax planning model based on strategic management,conducts SWOT analysis on the internal and external environment of tax planning of H enterprises,and discusses the turnover tax and income tax burden level of H enterprises,and draws H film and television enterprises.On the basis of strategic management thoughts,it has great feasibility in the tax planning of all links in the film and television industry chain,and is divided into production,distribution,screening,and film and television works derivative development according to the special industrial chain of the film and television industry.It is hoped that through the strategic management and control of the tax planning of film and television enterprises,it will provide policy recommendations for optimizing the taxation system of the film and television industry.It is hoped that the taxation system of the film and television culture industry will be optimized,and the tax policy support of the film and television industry will be matched with the development needs of the industry.