海南影视行业税收优惠政策探讨——明星工作室扎堆南下避税情况分析

The Preferential Tax Policies of Film and Television Industry in Hainan: Analysis on the Tax Avoidance Situation of Star Studios Flocking to Hainan

随着国家推出了一系列具有突破性的税收政策措施,以及海口市提出的针对落户海口的影视企业的23条税费优惠和奖励政策,大量明星工作室纷纷前往海南注册。伴随着注册潮的袭来,海南或已完全具备成为国际著名影视产业基地的条件。基于对海南影视行业税收优惠政策的探讨以及对明星工作室扎堆去海南避税的情况进行分析,提出了相关对策建议。

With the introduction of a series of breakthrough tax policies and measures, and Haikou proposed 23 tax incentives and incentive policies for film and television enterprises settled in Haikou, a large number of star studios have gone to Hainan to register. With the wave of registration, Hainan may be fully equipped to become a famous international film and television industry base conditions.Based on the discussion of Hainan film and television industry tax preferential policies and the analysis on tax avoidance situation of star studios flocking to Hainan, the study puts forward relevant countermeasures and suggestions.