植入式广告企业税务风险管理研究

发布时间：2018-08-26 07:58

【摘要】：近些年来,植入式广告越来越多的出现在人们的视野中,不管是在电影、电视、各种综艺节目以及游戏中都可以看到植入广告的身影。各大广告主和商家也看准了这一市场,纷纷与植入式广告公司以及媒体传媒集团合作,把自己的商品和品牌植入媒介载体中。反过来,媒介制作公司在创作作品时,也在寻找合适的广告主和商家,寻找符合创作作品的品牌。与此同时,随着植入式广告的发展,有些专业的植入式广告公司开始出现,有些公司是从传统广告业转战到植入广告领域,而有的公司则是瞄准了这一市场,开始涉足植入式广告业务。但是,在一个快速发展的行业中企业往往为了追求快速的成长而忽略了一些风险,比如,与其他企业所涉业务相比,植入式广告提供的是一种创意文化服务业,是一种看不见无法考量的服务,在计算计税依据时只能凭借增值税专用发票来考量,再比如有些处在成长期的企业为了盲目的追求利润、节省成本,企业内部控制存在缺陷。并且,植入式广告行业存在行业产业链,一旦有税务风险发生,则上下游企业都会受到严重的影响。而植入式广告企业做为植入式广告行业的组成因子,如何有效识别和预防植入式广告企业税务风险的发生,显得尤为紧迫和重要。本文重点研究植入式广告企业的税务风险,首先总结了关于风险管理、税务风险管理的国内外研究,从风险、风险管理以及税务风险、税务风险管理入手,论述了植入式广告企业税务风险管理的相关理论;其次简单介绍了植入式广告以及植入式广告公司所涉业务的部分概念,并且总结了植入式跟广告产业链上所涉税务的简单情况;在本文的研究中,选取了国内第一家挂版上市的YR植入式广告公司作为研究对象,研究了YR企业近几年所涉税务情况,从公司架构出发分析公司的风险管理现状,寻找出公司的税务管理缺陷,最后提出几点对公司内部税务风险管理的建议。期望本文能够对植入式广告企业税务风险管理作出贡献。
[Abstract]:In recent years, more and more implantable ads appear in people's vision, whether in movies, television, variety shows and games. Advertisers and merchants have also set their sights on this market and have cooperated with implantable advertising agencies and media groups to embed their products and brands in media carriers. Media companies, in turn, are looking for suitable advertisers and merchants to find brands that match their creations. At the same time, with the development of implantable advertising, some professional placement advertising companies began to appear, some companies moved from the traditional advertising industry to the implantation advertising field, and some companies aimed at this market. Began to set foot in the placement of advertising business. However, in a fast-growing industry, companies tend to ignore risks in pursuit of rapid growth. For example, placement advertising offers a creative cultural service compared to what other businesses are involved in. It is an invisible service that can not be considered. When calculating the tax basis, it can only be considered by the special invoice of value-added tax. For example, some enterprises in the growing period are blindly pursuing profit, saving costs, and the internal control of the enterprise has defects. Moreover, the industry chain exists in the implantable advertising industry. Once there is tax risk, the upstream and downstream enterprises will be seriously affected. As a component factor of implantable advertising industry, how to effectively identify and prevent the tax risks of implantable advertising enterprises is particularly urgent and important. This paper focuses on the tax risk of implantable advertising enterprises. Firstly, it summarizes the domestic and international research on risk management, tax risk management, and tax risk management. The related theories of tax risk management in implantable advertising enterprises are discussed. Secondly, some concepts of implantable advertising and the business involved in implantable advertising companies are briefly introduced. And summarized the simple situation of the tax involved in the industrial chain of implantable and advertising. In the research of this paper, we selected the first listed YR implantable advertising company as the research object, studied the tax situation of the YR enterprise in recent years. This paper analyzes the present situation of the risk management of the company from the company structure, finds out the defects of the tax management of the company, and finally puts forward some suggestions on the internal tax risk management of the company. It is expected that this paper can contribute to the tax risk management of implantable advertising enterprises.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F713.8;F812.42;F715.5

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