税务风暴下的叩问——海外影视行业税收政策经验及启示

Questioning under the Tax Storm: Experience and Enlightenment of Tax Management from Overseas Film and Television Related Industries

近期我国影视相关行业掀起了一场波及范围深广的"税务风暴",在此语境下,探讨如何更好地发挥税务系统的调节机制、营造健康有序的税收环境,成为中国影视产业进一步深化发展必须直面的议题。本文从税务体系建构、惩戒机制保障、减免手段调节等层面切入,对海外影视相关产业"对标"国家的纳税及惩戒机制、税收优惠策略等进行梳理和分析,以为今后我国影视相关行业税务秩序的进一步规范和健全提供一定的技术性参考。

Recently,China’s film and television related industries have set off a"tax storm"with a wide range of scope.In this context,exploring how to better utilize the adjustment mechanism of the tax system and create a healthy and orderly tax environment is vital for the industry.This article will focus on this point,cutting through the construction of the tax system,the guarantee of the disciplinary mechanism,the adjustment of the means of tax reduction and exemption,etc.,to sort out and analyze the taxation and disciplinary mechanism and tax incentives of the"benchmark"countries from the overseas film and television industry,providing a certain technical reference for further regulation and soundness of the tax order in this field.