影视产业国家促进的法制建构——以财税优惠政策为视角  

Legal Construction Promoted by the State of Film and Television Industry:From Perspective of Fiscal and Tax Preferential Policies

作　　者：郭维真[1] 张雨虹 Guo Weizhen;Zhang Yuhong

机构地区：[1]中央财经大学法学院

出　　处：《行政管理改革》2020年第1期61-69,共9页Administration Reform

摘　　要：自2018年影视行业补税风潮以来,影视行业的税收问题就成为实务界关注的焦点,然而影视行业的税收问题不仅是自查自纠、或是改变核定征收方式,更应该追本溯源检讨其源头。本文试对以财税优惠为代表的特定的产业政策是否能够发挥其功能、国家促进影视行业所应遵循的法治路径和扮演的角色定位等实践与理论问题予以思考、回应。文章对影视产业相关优惠政策的完善提出了建议,即财税优惠作为国家权力,首先,应遵循基本的权力限制原则,即实现财税优惠的法治化,既包括政策制定也包括执行环节;其次,优惠政策不能沦为企业规避法定义务的工具,即优惠政策的适用主体也应遵循从形式到实质的标准;最后,优惠政策应有合理的绩效评价和效应分析。Since the trend of payment of underpaid or nonpaid tax in the film and television industry in 2018, tax issue of the film and television industry has become the focus in practice. However, the issue is not only about self-examination and self-correction or the change of verification collection method. This paper triesto trace back to the source and respond to practical and theoretical issues including the legal path that the country should follow to promote the film and television industry, and the role that the country should play. This paper puts forward some suggestions on the improvement of preferential policies related to the film and television industry. Firstly, as a state power, preferential policy-making should first follow the basic principle of power restriction, that is the rule of law,including both policy formulation and implementation. Secondly, preferential policies should not become a tool for enterprises to evade legal obligations, that is, the applicable subject of preferential policies should also follow the standard from form to substance. Finally, preferential policies should be reasonable performance evaluation and effect analysis.

关 键 词：影视产业 税收优惠 法制建构 

分 类 号：D63[政治法律—政治学]