That is, 3.5 billion times 3.3% is about equal to1.1.500 million, that is, the tax revenue is1.1.500 million.
Suppose the box office of "Nezha" is 3.5 billion yuan. After deducting the film development fund and related taxes and fees, 3.2 billion yuan can be divided. The film industry is mainly divided into three parts: production, distribution and projection, which correspond to producers, distributors, cinemas and cinemas respectively. The general principle of separate accounts is: cinemas and cinemas account for 57%, and the remaining 43% belongs to producers and distributors. If broken down, generally 33% belongs to the manufacturer and 10% belongs to the distributor.
According to Article 1 of State Taxation Administration of The People's Republic of China's Reply on Individual Income Tax of Film and Television Actors (Guo [1997] No.385), the remuneration obtained from working in this unit belongs to the taxable item of "salary and salary income"; However, the remuneration obtained by temporarily working for other units due to specific matters does not belong to the "employment" mentioned in the tax law, but should belong to the taxation scope of taxable items such as "income from labor remuneration". Therefore, personal income tax should be levied on the remuneration of directors and cast members of film studios who participate in film and television shooting in their own units according to the taxable items of "salary and salary income". Personal income tax shall be levied on the remuneration obtained by a film studio from the temporary employment of directors and cast members who are not from the factory to shoot films and television.
The income from cinema screening is subject to VAT at the rate of 6% for modern service industry. In terms of screening income, according to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36), ordinary taxpayers of film screening services can choose to apply the simple tax calculation method.