The State Administration of Taxation requires tax authorities at all levels to strengthen tax collection and administration in the film and television industry.


The State Administration of Taxation requires tax authorities at all levels to strengthen tax collection and administration in the film and television industry.

Original title: the State Administration of Taxation requires tax authorities at all levels to strengthen tax collection and administration in the film and television industry.

Recently, in order to carry out the relevant requirements of the five departments such as the Propaganda Department, such as the management of the film and television industry, "the contract of yin and Yang", and the tax evasion, the State Administration of Taxation issued the notice, requiring the tax authorities at all levels to deepen the reform of the tax administration in the tax field, and further strengthen the tax collection and management of the film and television industry. We should standardize the tax order and actively create a favorable tax environment to support the healthy development of the film and television industry.

The notice pointed out that practitioners in film and television industry and film and television industry should declare and pay taxes according to law. The taxpayers of the film and television industry should open up VAT invoices in accordance with the actual business, not to fill out or let others open up invoices that do not conform to the actual content of the transaction, and shall not deduct vouchers from the prescribed receipts as income tax. The tax incentives for taxpayers in the film and television industry do not conform to the relevant provisions. The tax authorities will recover the tax deductions that have been enjoyed according to law and deal with the relevant provisions of the tax collection and administration law.

The circular requires tax authorities at all levels to strengthen the management of tax sources in the film and television industry. We should establish and improve the cooperation mechanism of local tax authorities and departments such as propaganda, culture, market supervision and radio and television, and timely grasp the business activities, income, tax and other information of film and television enterprises and film and television industry practitioners. To help and urge taxpayers in the film and television industry to improve their financial system and set up account books, and determine the way of tax collection for taxpayers in the film and television industry. We should strengthen the classified management of tax risk for the employees of film and television industry and film and television industry, take measures such as risk reminding to low and high risk taxpayers and tax audit respectively, and deal with the law of the existence of tax illegal activities, and include the tax "blacklist" in accordance with the regulations, and push the relevant departments to carry out joint disciplinary punishment.

The notice emphasizes that tax authorities at all levels should strictly enforce the preferential tax policy according to law, conscientiously implement the tax management services that support the healthy standard development of the film and television industry, and provide a green channel of tax handling for the taxpayers of the film and television industry in accordance with the law and in accordance with the law. Policy interpretation, effectively protect the legitimate rights and interests of taxpayers in film and television industry, and improve their tax compliance.

Editor in responsibility: Zhang Di


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