Research On The Construction And Application Of Tax Risk Identification Model In Film And Television Industry

The twenty Congress of the Communist Party of China successfully concluded.In its report,it proposed that China should strengthen its cultural confidence and self-improvement,strive to shape the new glory of socialist culture,and vigorously promote the development of China’s cultural undertakings and cultural industries.With the rapid development of our economy before 2020,the state has introduced a large number of supporting policies for the film and television industry.Under this trend,the film and television industry has developed rapidly,but at the same time,the film and television industry,as the mainstay of cultural undertakings and industries,has been exposed to tax scandals.Although the phenomenon of individual income tax evasion by stars as the main body has aroused the public’s attention,it is not only involved in stars,but also involved in film and television enterprises,because film and television stars in various ways of tax evasion also need the cooperation of film and television industry enterprises.Stars evade taxes also use their own or affiliated companies to "cooperate" with other film and television industry enterprises.In addition,there are also a lot of film and television enterprises in their own way of operation there are tax risks.This paper aims to build a practical tax risk identification model for film and television industry,and help enterprises in the industry to make some modifications suitable for themselves on the basis of this model to effectively self-check tax risks.Firstly,the existing literature and cases are analyzed to sort out the main types and characteristics of tax-related risks in the film and television industry.Based on this,combined with the theory and method of risk management and the Guidance on Tax Risk Management of Large Enterprises(Trial)proposed by the State Administration of Taxation in 2009,a tax risk identification model of film and television industry based on risk assessment is proposed,and its main content and process are introduced in detail.Then,this paper selects the case company A,brings the financial data of Company A into the model constructed in Chapter 4,calculates the gap between Company A’s index and the model index,and on this basis analyzes the causes of Company A’s tax risks and puts forward targeted solutions,so as to verify the effectiveness of the model.At the end of the article,it puts forward some suggestions to the film and television industry from several different perspectives,hoping to help the film and television industry reduce the possibility of tax risks and other financial risks as well as the negative impact.To sum up,this study tries to strengthen the tax risk detection ability of enterprises in the film and television industry,improve the tax risk management ability of the film and television industry,improve the tax compliance level of enterprises,help enterprises in the film and television industry to identify tax risks and reduce the losses caused by tax disputes and violations.Improving its own operation efficiency and tax compliance provides a basis for the compliance operation and tax management of enterprises,and has certain practical significance and theoretical value for guaranteeing the sustainable development of enterprises.