财税与公共管理学院知识库

在我国经济稳步发展的背景下，人民生活质量不断提升，精神需求逐渐增加，影视行业迎来前所未有的发展契机。与其他行业相比，影视行业能够产生超级明星，形成粉丝经济，因此行业从业者特别是影视明星的收入水平较高。但是，由于影视行业的发展，个人所得税征收管理体系出现了不匹配的情况，造成税款大量流失。影视行业高收入者偷逃巨额税款的事件屡次发生，说明我国影视行业高收入群体个人所得税征管存在一定的漏洞。

本文针对蓬勃发展的影视行业，运用信息不对称、纳税遵从及税收效率原则等多种理论深入探讨个人所得税征管问题，并提出有益的解决方案。首先界定影视行业和影视行业高收入群体的概念和范围。然后，结合文献资料、新闻报道等，论述我国影视行业个人所得税征管现状。再通过一个典型的影视明星逃税案例说明征管中存在的问题。从纳税人、举报人、扣缴义务人和税务部门四个方面对影视行业高收入群体个税征管问题进行原因分析。对现状和案例进行梳理分析后得出影视行业个税征管存在的主要问题及原因有：税收制度不健全，筹划空间较大；征管方式不完善，信息壁垒牢固；奖惩制度不科学，激励作用不足；税收环境不理想，法治意识薄弱。最后，针对我国影视行业现有个税的征管问题，提出以下建议：完善税收制度，缩小筹划空间；优化征管方式，推动税收共治；提升奖惩力度，中断合谋关系；加强教育监督，净化涉税环境。通过本文的研究，希望能为税务部门加强影视行业的个税征管提供一些思路，减少个人所得税税款的流失。

Against the backdrop of China's steady economic development, the quality of people's lives continues to improve and their spiritual needs gradually increase, the film and television industry has seen an unprecedented opportunity for development. Compared with other industries, the film and television industry is able to generate superstars and form a fan economy, so the income level of industry practitioners, especially film and television stars, is higher. However, due to the development of the film and television industry, there is a mismatch in the personal income tax collection management system, resulting in a large loss of tax revenue. The repeated occurrence of huge tax evasion by high-income earners in the film and television industry indicates that there are certain loopholes in the collection and management of personal income tax for high-income groups in the film and television industry in China.

In this paper, we use various theories such as information asymmetry, tax compliance and tax efficiency principles to explore the problem of personal income tax collection and administration and propose useful solutions for the booming film and television industry. Firstly, the concept and scope of film and television industry and high-income group in film and television industry are defined. Then, the current situation of personal income tax collection and administration in China's film and television industry is discussed by combining literature and news reports. Then a typical case of tax evasion by film and TV stars is used to illustrate the problems in the collection and management. The causes of the problem of personal tax collection and administration for high-income groups in the film and television industry are analyzed from four aspects: taxpayers, whistleblowers, withholding agents and taxation departments. After sorting and analyzing the current situation and cases, we conclude that the main problems and reasons of personal tax collection and administration in the film and television industry are: the taxation system is not sound and there is more room for planning; the collection and administration methods are not perfect and the information barriers are firm; the reward and punishment system is not scientific and the incentive is not enough; the taxation environment is not ideal and the awareness of rule of law is weak. Finally, in view of the existing personal tax collection and management problems in China's film and television industry, the following suggestions are put forward: improve the tax system to narrow the planning space; optimize the collection and management methods to promote common tax governance; enhance the reward and punishment system to interrupt the collusive relationship; strengthen education and supervision to purify the tax-related environment. Through the research of this paper, we hope to provide some ideas for the taxation department to strengthen the personal tax collection and administration of film and television industry and reduce the loss of personal income tax.