摘要
影视行业的不断发展,不仅丰富了人们的精神文化生活,而且对于推动我国经济转型和其他产业的发展有着重要作用。降低税收负担是进一步提高我国影视行业竞争活力的重要因素。因此,探究我国影视行业的税收扶持政策,并利用税收优惠政策进行筹划,对影视行业降低税负、提高经营效率有抛砖引玉之效。
The continuous development of the film and television industry not only enriches people's spiritual and cultural life but also plays an important role in promoting China's economic transformation and other industries. However, the reduction of tax burden is an important factor to further improve the competitiveness of China's film and television industry. Therefore, it is helpful for the tax reduction in film and television industry and the improvement of running efficiency to explore China's film and television industry tax support policy and the planning by use of preferential tax policies.
出处
《邢台职业技术学院学报》
2018年第2期81-83,87,共4页
Journal of Xingtai Polytechnic College
关键词
影视业
所得税筹划
增值税筹划
film and TV Industry
income tax planning
value added tax planning