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Which industry does State Taxation Administration of The People's Republic of China require tax authorities at all levels to strengthen tax collection and management?
State Taxation Administration of The People's Republic of China requires tax authorities at all levels to strengthen tax collection and management in the film and television industry.

BEIJING, July 13 (Xinhua) According to the website of State Taxation Administration of The People's Republic of China, recently, in order to implement the requirements of Publicity Department of the Communist Party of China and other five departments on controlling sky-high film and television, "yin-yang contract" and tax evasion, State Taxation Administration of The People's Republic of China issued a notice requesting tax authorities at all levels to further promote the reform of "simplifying administration and decentralizing management, strengthening supervision and improving services", further strengthen tax collection and management in the film and television industry, standardize tax order, and actively create a good tax environment to support the healthy development of the film and television industry.

The "Notice" pointed out that film and television enterprises and employees in the film and television industry should truthfully declare and pay taxes according to law. Taxpayers in the film and television industry shall truthfully issue VAT invoices according to the actual business, and shall not fill in or let others issue invoices that are inconsistent with the actual transaction contents, and shall not use the invoices that are inconsistent with the provisions as pre-tax deduction vouchers for income tax. If the preferential tax policies enjoyed by taxpayers engaged in the film and television industry do not conform to the relevant provisions, the tax authorities will recover the tax relief they have enjoyed according to law and deal with it in accordance with the relevant provisions of the Tax Administration Law.