Study On Tax Risks Of Film Industry

With the economic development entering the new normal,adjusting the economic structure,seeking new economic growth points and promoting transformation and upgrading have become the focus of comprehensively deepening reform.The film industry,as one of the most dynamic industries in the modern service industry,still has a strong momentum of development.Its driving effect on related industries cannot be underestimated.According to the statistics of the China film administration,the box office of the national film industry reached 60.976 billion yuan,with a year-on-year growth of 9.06%;the number of people watching movies in the national film industry reached 1.718 billion yuan,with a year-on-year growth of 5.92%.But at the same time,some problems have been exposed in the development of the film industry,such as the relatively extensive industry governance and market norms,the vertical monopoly of the industrial chain,the financing mode still to be improved and other non-tax problems.There are also a series of tax problems such as the use of “duplicate contracts” to avoid paying tax,the abuse of “low tax area” to evade taxes.These tax problems exist in the production,distribution and screening of films,which brings huge tax risks.This paper focuses on the tax issues of taxpaying bodies in each link of the film industry chain.Through literature research and case study,it analyzes the tax risks and causes of the film enterprises,and studies the improvement measures to resolve the tax risks,and puts forward countermeasures for the tax risk management and control of the film industry.There are five chapters in this paper.The first chapter is the introduction,including the research background and significance involved in the paper,literature review,research content and methods,innovation and shortcomings.The second chapter is the theoretical basis.First,it defines the connotation of corporate tax risk and analyzes the main causes of tax risk.Secondly,it introduces the theory of corporate tax risk management,including the purpose,principles,identification,evaluation and prevention of tax risk management.The third chapter is an overview of the film industry,summarizing the development of the film industry,the specific links of the industry chain and related tax subjects,and systemically combing and summarizing the tax policies involved in each link of the industry chain.The fourth chapter is about the tax risks and causes in each link of the film industry chain.This paper analyzes the possible tax risks and causes of the related subjects in every link from production,distribution to screening.The fifth chapter is the Countermeasures of tax risk management and control in the film industry.The supporting strategies include: enterprises actively solve the tax risks in the production and operation links,establish and improve the risk assessment mechanism,introduce the support of tax intermediary agencies,and tax authorities optimize risk tips,tax guidance services,etc.