动漫产业税收政策研究

Research on the Tax Policy of Animation Industry

为推动动漫产业发展,政府相关部门联合发布了动漫企业税收优惠政策。论文收集整理国家税务总局2008年1月1日至2020年12月31日颁布的与“动漫”以及“动漫产业”相关的税收政策文件,根据动漫产业的税收政策现状,提出存在的主要问题并给出一定的建议,包括适当修改动漫企业认定办法,扩大对动漫企业认定的比例;支持动漫产业发展,注重政策的长效性;增强动漫产业税收政策的系统性。

In order to promote the development of animation industry,relevant government departments jointly issued preferential tax policies for animation enterprises.This paper collects and collates the tax policy documents related to"animation"and"animation industry"issued by the State Taxation Administration from January 1,2008 to December 31,2020.According to the current situation of tax policy of animation industry,including appropriately revising the methods for the recognition of animation enterprises,expanding the proportion of recognition of animation enterprises,supporting the development of the animation industry,focusing on the long-term effectiveness of the policy,and strengthening the systemicity of the tax policy of animation industry.