Research On Tax Planning Of Film And Television Industry In China

The film and television industry is of vital importance in the national cultural strategy and undertakes the important task of our cultural output.However,in recent years,the scandals of tax evasion in the rapidly developing film and television industry have occurred frequently.Due to the particularity of the industry,the tax planning of the companies and employees has aroused great concern of the public.Tax planning has become an inseparable topic in the discussion of film and television industry.Therefore,how to carry out tax planning legally and reasonably has also become the focus in the business process of film and television industry.Starting from the theory,this paper summarizes the research results of current scholars,and studies the tax planning of film and television industry by using the methods of literature review,comparative analysis and case analysis,combined with theory and practice,industry and cases.From the perspective of film and television enterprises,this paper studies the tax planning of film and television industry on the premise of following Chinese tax laws and policies.In the research process of this paper,firstly,it explains the relevant concepts and theories of tax planning in the film and television industry;Then,it studies the current development of film and television industry,selects the value-added tax and income tax,which have the greatest impact on the tax burden of the film and television industry,as an important indicator to measure the tax burden of enterprises,and analyzes the tax burden status of the film and television industry by calculating the tax burden rate of several representative listed film and television companies;Next,taking the L film and television company as the research object,this paper analyzes and compares the tax planning of its main links in business activities-newly established subsidiaries,production,distribution,projection and derivative development,so as to study the tax planning of the film and television industry of our country,and finally summarize how film and television enterprises can reduce the tax burden through reasonable and legal tax planning on the premise of conforming to the law.Through the tax burden analysis of the film and television industry and the tax planning research of the case company,this paper is hoped to bring valuable reference significance to the tax planning of the film and television industry,and promote the healthy and stable development of the industry.