本文關(guān)鍵詞： 實(shí)質(zhì)課稅原則 動(dòng)漫產(chǎn)業(yè) 稅收政策 完善建議　出處：《山西財(cái)經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著全球化的實(shí)現(xiàn)和社會(huì)經(jīng)濟(jì)的進(jìn)步，我國(guó)的動(dòng)漫產(chǎn)業(yè)也取得了一定的進(jìn)步。然而，我國(guó)動(dòng)漫產(chǎn)品的質(zhì)量卻還有待提升。目前我國(guó)動(dòng)漫產(chǎn)業(yè)還沒有形成成熟的市場(chǎng)機(jī)制，還存在結(jié)構(gòu)性產(chǎn)業(yè)缺陷、盈利模式不清晰、產(chǎn)品版權(quán)價(jià)值鏈有待完善等問題。我國(guó)動(dòng)漫產(chǎn)業(yè)要想走上強(qiáng)國(guó)之路，首先應(yīng)當(dāng)建立起一套完整的產(chǎn)業(yè)鏈模式。本文將在實(shí)質(zhì)課稅原則理論的指導(dǎo)下，借鑒國(guó)內(nèi)外動(dòng)漫產(chǎn)業(yè)發(fā)展的成功經(jīng)驗(yàn)，對(duì)我國(guó)已出臺(tái)的動(dòng)漫產(chǎn)業(yè)稅收減免優(yōu)惠政策進(jìn)行分析，并試為進(jìn)一步發(fā)展我國(guó)動(dòng)漫產(chǎn)業(yè)，實(shí)現(xiàn)動(dòng)漫產(chǎn)業(yè)跨越式發(fā)展，提出稅收減免優(yōu)惠政策方面的建議。 本文分為四個(gè)部分來對(duì)動(dòng)漫產(chǎn)業(yè)中實(shí)質(zhì)課稅原則進(jìn)行了分析并提出了完善建議。第一部分是引言，主要對(duì)本文的選題背景、目的和意義做了闡述，并進(jìn)行了文獻(xiàn)回顧。第二部分是實(shí)質(zhì)課稅原則的基礎(chǔ)理論，在對(duì)此原則的產(chǎn)生和定義做了詳細(xì)闡述的基礎(chǔ)上，還對(duì)實(shí)質(zhì)課稅原則的合理性進(jìn)行了分析。第三部分主要講了實(shí)質(zhì)課稅原則對(duì)我國(guó)動(dòng)漫產(chǎn)業(yè)稅收政策的影響，對(duì)我國(guó)動(dòng)漫產(chǎn)業(yè)進(jìn)行分析并對(duì)當(dāng)前我國(guó)動(dòng)漫產(chǎn)業(yè)中稅收減免優(yōu)惠政策以及實(shí)質(zhì)課稅原則在這些稅收減免優(yōu)惠政策中的體現(xiàn)做了詳細(xì)分析。第四部分對(duì)動(dòng)漫產(chǎn)業(yè)遵循實(shí)質(zhì)課稅原則的必要性做了簡(jiǎn)要分析，同時(shí)對(duì)實(shí)質(zhì)課稅原則指導(dǎo)下，我國(guó)動(dòng)漫產(chǎn)業(yè)稅收減免優(yōu)惠政策的完善提出了自己的建議。最后提出本文的結(jié)論，，通過對(duì)動(dòng)漫產(chǎn)業(yè)稅收減免優(yōu)惠政策的合理制定和不斷完善來推動(dòng)我國(guó)動(dòng)漫產(chǎn)業(yè)的進(jìn)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.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：D922.22

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