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近年来,广告行业迅猛发展,国内广告业产值的年增长速度平均保持在30%以上,使之无可置疑地成为当前热点行业之一。但是由于其特有的经营模式和行业特点,该行业一直是税收征管的薄弱环节。本文在行业调研的基础上,以广告行业的税收征管现状、存在的问题为切入点,就税务部门如何降低执法风险,提高纳税人的税法遵从度等方面,提出了纳税评估的相关意见和建议,具有较强的实用性和可操作性。
In recent years, the rapid development of the advertising industry, the domestic advertising industry output growth rate maintained at an average annual rate of more than 30%, making it undoubtedly become one of the current hot industries. However, due to its unique business model and industry characteristics, the industry has always been a weak link in tax administration. Based on the investigation of the industry, this paper starts with the status quo of the tax collection and management in the advertising industry and the existing problems, and puts forward the opinions and suggestions on how to evaluate the tax in the respect of how to reduce the risk of law enforcement and how to improve the tax compliance of the taxpayers. , With strong practicality and operability.