论实质课税原则在动漫产业发展中的应用

发布时间：2018-01-30 08:48

本文关键词： 实质课税原则动漫产业税收政策完善建议　出处：《山西财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着全球化的实现和社会经济的进步，我国的动漫产业也取得了一定的进步。然而，我国动漫产品的质量却还有待提升。目前我国动漫产业还没有形成成熟的市场机制，还存在结构性产业缺陷、盈利模式不清晰、产品版权价值链有待完善等问题。我国动漫产业要想走上强国之路，首先应当建立起一套完整的产业链模式。本文将在实质课税原则理论的指导下，借鉴国内外动漫产业发展的成功经验，对我国已出台的动漫产业税收减免优惠政策进行分析，并试为进一步发展我国动漫产业，实现动漫产业跨越式发展，提出税收减免优惠政策方面的建议。本文分为四个部分来对动漫产业中实质课税原则进行了分析并提出了完善建议。第一部分是引言，主要对本文的选题背景、目的和意义做了阐述，并进行了文献回顾。第二部分是实质课税原则的基础理论，在对此原则的产生和定义做了详细阐述的基础上，还对实质课税原则的合理性进行了分析。第三部分主要讲了实质课税原则对我国动漫产业税收政策的影响，对我国动漫产业进行分析并对当前我国动漫产业中税收减免优惠政策以及实质课税原则在这些税收减免优惠政策中的体现做了详细分析。第四部分对动漫产业遵循实质课税原则的必要性做了简要分析，同时对实质课税原则指导下，我国动漫产业税收减免优惠政策的完善提出了自己的建议。最后提出本文的结论，，通过对动漫产业税收减免优惠政策的合理制定和不断完善来推动我国动漫产业的进步。
[Abstract]:With the realization of globalization and the progress of social economy, China's animation industry has also made some progress. However, the quality of animation products in China has yet to be improved. At present, the animation industry in China has not formed a mature market mechanism, there are still structural industry defects, profit model is not clear. The copyright value chain of products remains to be improved. If China's animation industry wants to take the road to a powerful country, it should first establish a complete industrial chain model. This paper will be guided by the theory of substantial taxation principles. Drawing on the successful experience of the development of animation industry at home and abroad, this paper analyzes the preferential policies of tax relief and exemption of animation industry in China, and tries to further develop the animation industry in order to achieve a leapfrog development of the animation industry. Put forward the proposal of tax relief and preferential policy. This paper is divided into four parts to analyze the principles of substantial taxation in the animation industry and put forward some suggestions. The first part is the introduction, mainly on the background, purpose and significance of this paper. The second part is the basic theory of the principle of substantive taxation, on the basis of the detailed elaboration of the origin and definition of the principle. It also analyzes the rationality of the principle of substantive taxation. The third part mainly discusses the impact of the principle of substantial taxation on the tax policy of China's animation industry. This paper analyzes the animation industry of our country, and analyzes in detail the preferential policy of tax reduction and exemption and the principle of substantial taxation in the current animation industry of our country. In 4th, it makes a detailed analysis of the compliance of the animation industry with the tax relief and discount policy. The necessity of following the principle of substantial taxation is briefly analyzed. At the same time, under the guidance of the principle of substantial taxation, the author puts forward his own suggestions on how to improve the tax relief and concession policy of China's animation industry. Finally, it puts forward the conclusion of this paper. To promote the progress of China's animation industry through the rational formulation and continuous improvement of tax relief and preferential policies for animation industry.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.22

【参考文献】