文化产业项目投资决策审计考量与税务筹划  

Audit Considerations and Tax Planning for Investment Decision in Cultural Industry Projects

作　　者：彭博 PENG Bo(Fan Li School of Business,Nanyang Institute of Technology,Nanyang 473000,China)

机构地区：[1]南阳理工学院范蠡商学院,河南南阳473000

出　　处：《陕西行政学院学报》2024年第2期113-115,共3页Journal of Shaanxi Academy of Governance

基　　金：河南兴文化工程项目文化研究专项项目(2023XWH095);南阳市软科学研究计划项目(2023RKX027)。

摘　　要：决策审计是民本审计观的重要体现,是深化研究型审计的必由之路。文化产业项目投资的决策审计,是对内部投资权力的约束与监督,是对文化产业相关政策普惠性的运用与检验。结合文化产业项目的特征,针对文化产业项目决策审计需要考量的主要内容,提出如何利用行业税费红利进行科学的税务筹划,为文化产业项目投资提供良好的成本控制方案,优化企业资产配置,减少沉没资金损失,提高文化产业项目投资成功率。Decision audit is a crucial manifestation of the people-oriented audit concept and the only way to deepen the research-oriented auditing.The decision audit of investments in cultural industry projects is the restriction and supervision of internal investment power,and the application and test of the universality of cultural industry related policies.This paper,based on the characteristics of cultural industry projects,discusses the main contents that need to be considered in the decision-making audit of cultural industry projects,and puts forward implementation strategies.On this basis,it proposes how to utilize industry tax and fee incentives for scientific tax planning,so as to provide effective cost control solutions for investments in cultural industry projects,optimize corporate asset allocation,reduce the loss of sunk funds.We increase the success rate of investments in cultural industry projects.

关 键 词：文化产业项目投资 决策审计 税务筹划 

分 类 号：F239[经济管理—会计学]