| Summary: | 碩士 === 國立高雄應用科技大學 === 商務經營研究所 === 100 === “Creativity Culture” means through the innovative way to show the culture of country. In recent years, the cultural and creative industries is the key industries of government all over the world. United Kingdom the first nation to propose this concept, and European countries has developed cultural and creative industries for a long time. The Asian countries, such as South Korea and Japan, promoted cultural and creative industries actively and the effectiveness is obvious.
Our government had put forward the "culture industry, the industrial culture" in 1995, and made “Law for the Development of the Cultural and Creative Industries” in 2010. The major goal of law is assistance, subsidy and tax incentives, including three tax incentive provisions (26 ~ 28 meter). The government set 13 kinds of cultural and creative industries. And the film industry is most worth industry to invest. The purpose of this study is to research the usage of tax incentives of the film industry, and the reasons why it’s difficult to apply tax incentives. At last, we give some recommendations to government.
In this study, we interview film production companies, accountant familiar with the film industry and a Venture Capital Association staff to realize their degree of understanding of the Law for the Development of the Cultural and Creative Industries, the feasibility of tax incentives in the industry and he reasons why it’s difficult to apply tax incentives. In addition, we explore the secondary literature, and further analysis the past problem.
According to the interviews indicated that many firms do not know the film industry tax incentives and not all accountants understand the accounting of film industry, not to mention familiar with the film industry tax incentives. On the application procedures of the tax incentives, the reason is that procedures are too complicated to apply, or to give up because it’s hard to match up the progress of the film. As for the tax credit of the cultural and creative provisions (27 meter)-about personnel training, research and development expenditures, personnel training does not have relative regulations, so companies have no ideas how to comply with. Research and development expenditure are suitable for using” Industrial Innovation Act”, but the official authorities is Industrial Development Bureau, Ministry of Economic Affairs. The regulations of ordinance do not apply to the film industry, therefore, although we have provisions of the tax incentives, but can not be used
|
|---|
