Recently, the State Administration of Taxation issued a "Notice" requiring tax authorities at all levels to further promote the "delegation, regulation and service" reform in the tax field, further strengthen tax collection and management of the film and television industry, standardize tax order, and actively create a system that supports the health of the film and television industry. A good tax environment for development.

The "Notice" points out that film and television companies and film and television industry practitioners should truthfully declare and pay taxes in accordance with the law. Taxpayers in the film and television industry shall truthfully issue value-added tax invoices based on actual business, and may not fill in or let others issue invoices that are inconsistent with the actual transaction content, and may not use invoices that do not comply with regulations as pre-tax deduction vouchers for income tax. If the preferential tax policies enjoyed by taxpayers in the film and television industry do not comply with relevant regulations, the tax authorities will recover the tax reductions and exemptions that have been enjoyed in accordance with the law and handle them in accordance with the relevant provisions of the Tax Collection and Administration Law.

The "Notice" requires tax authorities at all levels to strengthen the management of tax sources in the film and television industry. Establish and improve cooperation mechanisms between local tax authorities and departments such as publicity, culture, market supervision, radio and television, and timely grasp information on the business activities, income, and tax payments of film and television companies and film and television industry employees. Help and urge taxpayers in the film and television industry to improve their financial systems, set up account books, and determine the tax collection methods for taxpayers in the film and television industry in accordance with the law. Strengthen the classified management of tax risks for film and television companies and employees in the film and television industry, take risk reminders, tax audits and other measures for medium-, low- and high-risk taxpayers respectively, deal with tax violations in accordance with the law, and include them in tax collection as required "Blacklist" and push relevant departments to carry out joint punishment.