影视行业个人所得税流失问题的法律对策研究

Research on the Legal Countermeasures of Personal Income Tax Loss in Film and Television Industry

摘要: 个人所得税不仅是国家财政收入的重要来源，也是调节收入分配的重要工具。随着市场经济的快速发展，我国影视行业得到飞速发展，然而，以影视行业从业者为代表的具有较大社会影响力群体，理当遵守法律法规及时缴纳税款，却频繁被爆出使用不符合要求的方式来进行偷税漏税的行为。文章从相应的制度方面、征管层面、纳税人个人角度以及社会发展等分析影视行业个人所得税流失的原因，并结合国外治理个人所得税流失的经验对我国国内影视行业个人所得税流失的现象提出相应的法律对策，以达到充分发挥税收的公平原则，减少社会财富的流失，增加国家税收收入，维护社会的和谐稳定的目的。

Abstract: Personal income tax is not only an important source of national fiscal revenue, but also an important tool to adjust income distribution. With the rapid development of market economy, China’s film and television industry has developed rapidly. However, groups with great social influence, such as film and television industry practitioners, should abide by laws and regulations and pay taxes in time, but they are frequently exposed to tax evasion by using unqualified methods. This paper analyzes the reasons for the loss of personal income tax in the film and television industry from the corresponding system level, collection and management level, taxpayer’s personal level and social level, and puts forward corresponding legal countermeasures for the phenomenon of personal income tax loss in China based on the experience of foreign countries in controlling personal income tax loss, so as to give full play to the principle of tax fairness, reduce the loss of social wealth, increase national tax revenue and maintain social harmony and stability.