1、影视行业税收筹划实证探讨以华谊兄弟传媒股份有限公司为例摘 要随着经济全球化和我国改革开放40年来取得的长足发展，社会进程越来越快，当代人对于精神产物的依赖越来越高，从而促进了文化产业近几年在我国的快速发展，特别是近两年处在风口浪尖的影视行业，2018年知名影星范冰冰涉案的“阴阳合同”事件一夕之间点燃了整个中国影视行业, 掀起了一场波及范围甚广的税务“风暴”。影视圈作为收入畸高群体确实需要政府介入该行业，运用各种税收政策合理引导促进影视行业的规范发展，并结合我国国情现状，从而优化税收优惠政策，政府补助、专项基金等方面的建设，为促进我国影视行业发展提出针对性的建议与对策。本文在第一章阐述了本文的选
2、题意义和对我国目前影视行业所处背景进行研究。第二章阐述了税收筹划的基本理论，对影视行业目前税收筹划现状进行了具体分析，提出了影视行业所存在的问题，与国外税收筹划现状进行了对比。第三章选取了我国影视行业的龙头企业华谊兄弟传媒公司进行了详细的案例分析，结合华谊兄弟公司的财务数据将我国影视行业涉及的三个主要税种，增值税、企业所得税、个人所得税的税收筹划分别进行了具体案例说明。第四章对我国影视行业出现的税收筹划问题进行了总结，并提出了建议与解决办法。本文创新之处在于，对国内外影视行业税收筹划政策进行了对比梳理，结合影视行业自身状况选取了典型公司案例对增值税、企业所得税、个人所得税三个大税种进行分别分析
3、，同时针对华谊兄弟发展特性对该公司股权变动进行税收筹划。本文不足之处在于，影视公司是个较为复杂的行业，许多行业内部数据例如演员片酬等不透明，收集到的数据并不十分准确。本文的理论研究多是根据学者研究成果的基础上进行研究的，理论高度仍有待提升。关键词：税收筹划 影视行业 增值税 企业所得税 个人所得税AbstractWith the integration of the global economy and the rapid development of Chinas economy, peoples material living standards have made a qualitati
4、ve leap, peoples pursuit of the spiritual level has gradually improved, and also promoted the rapid development of the cultural industry in China in recent years, especially in the past two. In the film and television industry, which was in the forefront of the turmoil, the Yin and Yang Contract inc
5、ident involving the famous movie star Fan Bingbing in 2008 ignited the entire Chinese film and television industry and set off a wide-ranging tax storm. As a high-income group, the film and television industry really needs the government to intervene in the industry, use various tax policies to reas
6、onably guide the standardization of the film and television industry, and combine the status quo of Chinas national conditions to optimize tax incentives, government subsidies, special funds, etc. In order to promote the development of Chinas film industry, we propose targeted recommendations and co
7、untermeasures.In the first chapter, the paper expounds the significance of this paper and studies the background of Chinas current film and television industry.The second chapter expounds the basic theory of tax planning, analyzes the current status of tax planning in the film and television industr
8、y, and puts forward the problems existing in the film and television industry, which is compared with the status quo of foreign tax planning.The third chapter selects the leading enterprise in Chinas film and television industry, Huayi Brothers Media Co., Ltd. to conduct a detailed case analysis. Co
9、mbined with the financial data of Huayi Brothers, the three major taxes involved in Chinas film and television industry, value-added tax, corporate income tax, and individuals Specific case descriptions were made for the tax planning of income tax.The fourth chapter summarizes the tax planning probl
10、ems in Chinas film and television industry, and puts forward suggestions and solutions.The innovation of this paper is that it compares the tax planning policies of domestic and foreign film and television industry, and selects the typical company case to analyze the three major taxes of value-added
11、 tax, enterprise income tax and personal income tax separately. Brother development characteristics tax planning of the companys equity changes. The shortcoming of this paper is that the film and television company is a relatively complex industry. Many industry internal data such as actor pay is no
12、t transparent, and the collected data is not very accurate. The theoretical research in this paper is based on the research results of scholars, and the theoretical height still needs to be improved.Key words: tax planning； Film industry；value-added tax；value-added tax；value-added taxII目 录摘 要IAbstra
13、ctII第一章 引言11.1 研究背景11.2 选题意义1第二章 税收筹划理论基础22.1税收筹划管理定义22.2税收筹划管理目标3第三章 影视行业税收筹划现状43.1我国影视行业发展现状43.2我国影视行业税收存在问题43.3 国外促进影视行业发展税收政策的经验53.3 我国目前影视行业税收政策7第四章 影视行业税收筹划华谊兄弟传媒股份有限公司案例分析94.1 公司基本情况94.2 股本变动分析税收筹划104.3 华谊兄弟公司财务状况分析114.4 华谊公司增值税税收筹划案例144.5 华谊公司企业所得税税收筹划案例154.6 华谊公司个人所得税税收筹划案例164.6.1高层管理人员个人所得
14、税税收筹划164.6.2 高收入明星个人所得税税收筹划164.7 其他关于华谊兄弟的税收筹划17第五章 影视行业税收筹划建议175.1 影视行业常用的税收筹划方法175.2促进影视行业发展的税收筹划建议18参考文献2019第一章 引言1.1 研究背景随着我国影视产业的不断发展、做大做强, 依法依规加强影视行业的税收监管势必将成为一种常态化的督查机制。2018年6月, 范冰冰涉案的“阴阳合同”事件使影视行业经历了一场“大地震”, 税务部门开展了大范围的稽查风暴, 最终经过近4个月的调查取证, 江苏省税务局依法向范冰冰及其工作室下达税务处理决定书及税务行政处罚决定书, 要求其将追缴的税款、滞纳金、
15、罚款等 (累计超过8亿元人民币) 在规定限期内上缴结清, 此番引发社会各界高度关注的“范冰冰偷税漏税事件”落下帷幕。而不仅仅是“阴阳合同案”牵扯出来的雷霆一击。席卷影视行业的税务稽查风暴也刚刚开始, 影视界“避税天堂”霍尔果斯的一夜清盘、影视产业相关工作室缴税方式从“核定征收”转为“查账征收”等变化, 均预示着影视行业纳税机制的从严监管和税收秩序的有效规范, 势在必行。如何更好地发挥税务系统的调节机制、保障并推动影视生态链的良性循环, 还需要税务立法机构、执行机关结合影视行业内在特点及发展规律, 不断磨合、精准把握, 并适当借鉴影视产业发达国家和地区在税务管理上的有效策略。1.2 选题意义国家
16、为了大力扶持文化产业，2013年广播影视服务业也进行了全面“营改增”。我国影视行业作为文化产业主体在营改增的政策引导下，税收政策环境发生了很大变化。只有在广泛了解行业对应税收政策，认真进行税务筹划的情况下才能为影视行业争取更大的政策红利。目前学者们大多从理论层面侧重研究税收政策是如何促进影视产业发展的，但在各税种税收筹划实际分析方面缺乏全面性分析，本文从这方面入手，同时通过借鉴对比国外经验从而优化影视产业税收筹划，并提供建议，有利于对我国不同税种的税收政策更深入的了解。本文同时从税务体系建构、惩戒机制保障、减免手段调节等层面切入, 对国外影视相关产业“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, 为今后我国影视相关
