Research On The Problem Of Tax Evasion By Unincorporated 0rganization In The Film And Television Industry

The film and television industry is an industry that combines cultural and economic attributes,with the popularity of the internet and the rise of new media,the film and television industry has rapidly developed,with significant increases in industry market size and employee income.Although the film and television industry is developing rapidly,the problem of tax evasion is serious.It presents such characteristics as wide involvement of individuals,high amount of tax evasion,and covert case details,resulting in serious tax losses and negative social impact.In 2018,the State Administration of Taxation issued a notice on further standardizing the tax order in the film and television industry,requiring tax authorities at all levels to recognize the importance of standardizing the tax order of the film and television industry,and emphasizing the need to enhance the management of tax evasion issues by high-income employees in the industry.Against this backdrop,researching the tax evasion issue in the film and television industry,conducting in-depth analysis of the tax evasion phenomenon in current star studios,and standardizing the tax management of unincorporated organizations in the film and television industry,can promote tax fairness,maintain the national tax order,and guide the whole society to pay taxes in a standardized manner,which has important practical significance.This thesis believes that Tax management loopholes of unincorporated organizations are the key factor leading to frequent tax evasion in the film and television industry.In the economic environment of our country,the business characteristics and financial management characteristics of the film and television industry make it more common for the industry to use unincorporated organizations(star studios)to evade taxes;However,in the current taxation management system in our country,unincorporated organizations are more convenient to use to confuse the nature of income and engage in related party transactions to evade taxes.Further research has found that the incomplete asset partitioning function of unincorporated organizations and the "mismanagement" caused by the neglect of asset partitioning function defect in the tax management mechanism are issues that urgently need to be addressed in our country’s tax system improvement.Therefore,this article proposes countermeasures and suggestions for strengthening tax management in the film and television industry from two aspects: improving the tax system for unincorporated organizations and strengthening the tax collection and management of unincorporated organizations in the film and television industry.The thesis is divided into five chapters: Chapter 1 is the introduction,which clarifies the background and research significance of the topic;Chapter 2 describes the development and tax evasion status of China’s film and television industry;Chapter 3 analyzes the tax evasion problem in China’s film and television industry,and finds that "using unincorporated organizations forms is a key factor in tax evasion in the film and television industry in our country";Chapter 4 is the core of this article,which focuses on studying the property segregation characteristics and tax management loopholes of unincorporated organizations;Chapter 5proposes countermeasures and suggestions from two aspects: improving tax management for unincorporated organizations and strengthening tax collection and management of unincorporated organizations in the film and television industry.This thesis argues that China’s tax management mechanism focuses on the management of legal persons,and it is a "management dislocation" to manage unincorporated organizations with the thinking and mechanism of corporate income tax administration,which ignores the real problem of the lack of the function of unincorporated property segregation and leads to the innate limitation of the current tax law on the tax management of the film and television industry.This is the innovation of this thesis and the theoretical value of this thesis.The double management ideas of "improving the tax management of unincorporated organizations" and "strengthening the tax collection and management of unincorporated organizations in the film and television industry" are also of certain practical value for studying and solving the problem of tax evasion in the film and television industry.