The main question of
is the film company. In fact, it should be a film and television company.
More specifically, it is not only Horgos, but also Dongyang, Shanghai and Wuxi are the gathering places of the film and television industry.
later on, let’s get to know Huoerguosi first.
According to public information, in Holgos-registered film and television companies, stars directly or indirectly hold corporate or indirect shares, including Wu Xiubo, Huang Bo, Zhao Benshan, Li Xiang, Liu Tao, Chen Jianbin, Wang Xuebing, Zhang Jiayi, Xu Jinglei, Liang Jing, Wu Qilong, Fan Bingbing, Chen Kun, Guan Yue, Hu Jun, Han Han, Ninghao, Zhang Meng, Gao Greek and so on. In addition, there are companies indirectly associated with the stars, such as Yang Yang, Song Qian, Liu Ying holdings of Holgos Yuekai film and television.
Horgos, situated in Yili Kazakh Autonomous Prefecture of Xinjiang Uygur Autonomous Region, lies on the edge of the cocktail of the whole map of China, opposite the neighboring Kazakhstan.
Although the city had already been built, as an important post station of the Silk Road, Holgos, known as “the south of the Yangtze River beyond the plug-in”, still retained the grassland scenery where cattle and sheep could be seen everywhere.
movie run to sheep?
many answers have already arrived: because of the tax policy.
in fact, celebrities have been registered in Huoerguosi, and they are no longer a trade secret.
as early as 2011, “one belt and one road” strategy was put forward, Huoerguosi, Xinjiang was authorized to become a new special economic zone and implemented a tax exemption policy. The most important thing is to provide a “green channel” for registered companies to list quickly. Special preferential policies and service channels have made this side of the city rapidly become a gathering place for entertainment companies.
in addition to film and television companies, a large number of game companies are registered here.
so how much more money does a registered company in Huoerguosi really save? Bones help you figure out this account.
first look at the tax policy in Huoerguosi.
according to public information, Huoerguosi enjoys the following preferential policies:
The newly registered companies are exempt from enterprise income tax within five years (15% of the state tax and 10% of the local tax, totaling 25%). Five years later, 40% of the local retained income tax (60% to 40% of the central and local income tax points) will be returned to the enterprise in the form of “prizes instead of exemptions”. It is equal to the total retention of part of the place, and the time is five years. 2. Value-added tax (central and local tax sharing, the final 50%:50% points) and other surcharges (100% local retained) local retained part of the total (i.e. 50% value-added tax and 100% surcharges) paid in full 1 million yuan a year and began to be rewarded proportionally, with a general reward of 15%-50%.
The personal income tax of the employees of the enterprise shall be returned to 70% of the local retained portion (40% of the local tax revenue and 60% of the central tax revenue), 80% of the local retained portion (2000-4000) and 90% of the local retained portion (over 4000). These returns are directly directed to the company accounts in two weeks. 4. The total investment in fixed assets of information technology enterprises is more than 50 million yuan, with a subsidy of 50 yuan per hectare; 5. The cost of equipment invested in high-tech industries shall be returned with a financial subsidy of 1% of the total investment; 6. The headquarters economic enterprises shall enjoy a subsidy of up to 5 million yuan for office buildings;
according to this preferential policy, through the calculation of bones, it will be clear at first:
< p > < strong > a film and television company annual turnover of 100 million yuan, the average profit margin of 10%, VAT actual tax burden rate of 5.6%, according to the normal situation, enterprise income tax + VAT + additional tax to pay 8839622 yuan a year.
In Horgos, the lowest 15% incentive was calculated, and the final tax concession was $5538679, which was $330,943 less than the original tax. The tax savings of more than three million yuan a year belong to the net profit of the enterprise, which is certainly not a small amount for the enterprise.
It can be seen from this that for high-profit film and television companies, the tax incentives that can be enjoyed by registering in Horgos are hard to refuse.
and before Huoerguosi, there are many places where film and television companies are concentrated.
, for example, 15 new three board enterprises, 5 from Hengdian:
< p > According to the “New Three-board Film and Television Industry Report”, the regional distribution of enterprises in the new three-board film and television industry is concentrated in Zhejiang, Beijing and Shanghai, of which there are six enterprises in Zhejiang Province and five are from Hengdian. Beijing and Shanghai each have 3 listed companies. (only 15 listed companies whose total business income is more than 100 million yuan in 2015)
Six of the 15 companies in the new three-board film and television industry are located in Zhejiang Province. Five of them are registered in the Hengdian film and television industry experimental zone, including Qingyu Media (832698), Pinnacle Film Industry (832927), New Media Chengpin (834522), Zhongguang Film and TV (834641) and Shengtian Media (838445), and the other enterprise Arts Media (833892) is from Hangzhou. .
< p > The three listed companies in Beijing are ST Chunqiu (831051), Energy Dissemination (833482), Longteng Film and Television (835003), and the three enterprises in Shanghai are Chimei Film (430358), Yaoke Media (834949) and Mass Media (838485).
In addition, Jiaxing Media (830951), which is indirectly owned by actor Yang Power, is registered in Xi’an, and another company from Xi’an is Good-looking Media (835959). Tang Dynasty movies and TV (835885) have produced films and TV works such as “Surprising Step by Step” and “Biography of a Female Doctor and Concubine”. The registered address is located in Tianjin.
It can be seen from < p > that < strong > China’s film and television companies, film industry bases are mainly distributed in the eastern coastal areas, concentrated in the Yangtze River Delta economic zone.
< p > China’s film and television tourism industry began in the 1980s. In 1987, the earliest film and television shooting base planned and constructed in China was completed in Wuxi, that is, the Wuxi film and television base of CCTV. At present, China’s Wuxi film and television base in Jiangsu, Hengdian film and Television City in Zhejiang, Ningxia Zhenbeibao western film and television city and Beijing Huairou film and television city have a good development trend, the other film and Television City loss.
The distribution of film and television companies reflects the distribution of capital in China. Beijing, Shanghai, Jiangsu, Zhejiang and Shanghai are important economic hinterland. Besides capital, the corresponding supporting facilities are relatively perfect. They have unique advantages for the inclusiveness and development of film and television companies.
In recent years, many film and television industries have been gradually marginalized. some cities attract film and television practitioners to stay because of their unique advantages.
Taking Feng Xiaogang Film Commune in Haikou as an example, Haikou is a typical tourist city with excellent climate and environment. Its economy is supported by tourism and agriculture, and its economy is not developed. In fact, it is not.
local governments will have preferential policies for these cultural industry projects, .
Take Haikou as an example, if a film and television company is registered with a registered capital of more than 10 million yuan, the Haikou government will give you a subsidy of 5 million yuan.
in addition, the rental office of film and television companies subsidized half of the rent. If you want to settle down and buy a house in Haikou, it will cost 1000 yuan per square metre. The money spent on filming in Haikou does not include actors’money, nor does it include the money spent on the line. Only 20% of the money actually spent on filming in Haikou is returned. The intriguing policies and superpower of are the fundamental reasons why businessmen flock to Haikou.
in addition to Huoerguosi, there are the following places to enjoy the registration privileges.
, located in Dongyang, Zhejiang, was once another “Huoerguosi”. Because Hengdian film and television city is located here, Dongyang is also attracting many star directors to register the treasure of the company. As the largest movie city in China, Dongyang has many policy privileges.
< p > In 2010, Dongyang issued “Some Opinions on Further Accelerating the Development of Hengdian Experimental Zone of Film and Television Industry”. The following points are attractive enough.
1. strengthens financial support and has special tax policies. The experimentation area set up a special fund for the development of film and TV culture industry. The film and television cultural enterprises in the experimental area can enjoy the special fund reward for the development of cultural industry for ten years from the year of entering the area. The part of the business tax and urban construction tax in the first two years will be rewarded by 100% and the part of the finance in the next eight years will be rewarded twice a year by 60%. The film and television cultural enterprises in the experimental area will be rewarded twice a year. For the next eight years, a lump-sum reward will be given at 60% per annum; for the first two years from the profit-making year, a lump-sum reward will be given at 100% per annum for the remaining two years of enterprise income tax, and for the next eight years, a lump-sum reward will be given at 60% per annum.
2. encourages listing and financing
3. generous reward
< p > Gu Duo asked Ms. Wang, an accountant, to make an account according to the preferential policies, taking an annual revenue of 100 million yuan and a net profit of 30 million yuan as an example:< p > 1. The value-added tax is 6 million yuan per year (100 million yuan x 6%). Among them, the local and central government each have 3 million yuan, and the local 3 million yuan tax belongs to the distributable part. Then the film and television company can get 100% or 3 million yuan per year financial incentive in the first two years, and 60% or 1.8 million yuan per year financial incentive in the next eight years.
< p > 2. The city construction tax is 7% of the VAT, that is, 420,000 yuan (6 million yuan x 7%). This part of the tax is entirely owned by the local government. Then the film and television company can get 100% or 420,000 yuan per year in the first two years and 60% or 250,000 yuan per year in the next eight years.
3. The enterprise income tax is generally 25% of the net profit, i.e. 7.5 million yuan per year. Among them, 3 million yuan belongs to the local government, 4.5 million yuan belongs to the central government, and 3 million yuan belongs to the distributable part. Then the film and television company can get 100% or 3 million yuan per year financial reward in the first two years, and 60% in the next eight years. That is the financial reward of 1 million 800 thousand yuan / year.
< p > The reward for the film and television company is 6.42 million yuan a year in the first two years and 3.85 million yuan a year in the next eight years, which is the corporate profits from the tax break.
< p > Bone search found that in 2012 Huanrui Century Film and Television Media Co., Ltd. registered Dongyang Branch, Yang Power Studio registered Dongyang Hengdian Yang Power Film and Television Studio and so on, all of the registered places are Dongyang Administration for Industry and Commerce, the location is also a unified Dongyang Hengdian Film and Television Industry Experimental Zone. From the public information, the actual business of these companies is not rich and systematic, in some ways, just stars enjoy the policy to bring more profits.
in addition to Dongyang, many cities along the coast of Jiangsu and Zhejiang are favored by film and television companies. Unlike the remote Horgos, the climate in Jiangsu and Zhejiang is more pleasant, and the talent gathering is more suitable for the company to develop here.
< p > Searching for “Shanghai Film and Television” from Qixinbao, we can see a large number of Star Studios gathered here. The addresses are all located at 212 Lane 425 Fuyong Road, Songjiang District, Shanghai.
Shanghai is China’s financial center, this is the capital gathering place, star is not unusual in this company. But attracting stars is the policy and environment outside capital. In Shanghai, Biaohong’s “Fuyong Road 425 Lane 212, Songjiang District, Shanghai” is Shanghai Cangcheng Film and Television Cultural Industrial Park, covering an area of 1,500 mu, equivalent to two half-day Anmen.
< p > Search for “Shanghai Cangcheng Film and TV Cultural Industrial Park”, the company’s registered advertisements are marked with three tax incentives:
1, giving enterprises tax protection of 60% of business tax, and
2, giving preferential policies of income tax 20% to enterprises located in the parks,
3, giving preferential treatment to the enterprises in the park.
is also located in Jiangsu, not far away from Shanghai, where many film and television companies are stationed.
No.2009 Lihu Avenue, Wuxi City, Jiangsu Province, is actually the address of Wuxi National Digital Film Industrial Park. Before that, Wuxi Municipal Government issued the latest support policy “Some Opinions on Supporting the Construction and Development of Wuxi National Digital Film Industrial Park (2016-2020)” to establish special funds to support the development of the park. We should increase support. The special funds are used for the entrance incentives, tax contribution incentives and the implementation of the incentives stipulated in this policy to attract well-known domestic and foreign film and television industry chain enterprises to settle in the park.
Not long ago, Wuxi National Digital Film Industry Park and German Badstupug Studios formally signed a strategic cooperation agreement in Berlin, Germany. In the future, the two sides will establish long-term strategic cooperative relations through resource sharing, technological exchanges, talent exchange, project cooperation and other means to achieve mutual benefit and win-win situation. It is not difficult to see that Wuxi National Digital Film Industry Park has captured the “first single European” trend of “going out” to be able to integrate with the international market is also a lot of film and television companies look forward to and need resources. Fan Bingbing and Li Chen’s couple shop, Liu Shishi, Wang Baoqiang studio, as well as Zhao Liying’s film and television companies are located here.
The reasons for registration are not only the preferential tax policies, but also the subsidies, support and incubation of the SARFT, cultural departments and cultural industry funds.
< p > In the past two years, China’s film and television industry has erupted, and large and small film and television companies have blossomed everywhere. With the implementation of the Film Industry Promotion Act, the film and television industry is also tending to be large-scale and systematic. With the emergence of the new policy, it is likely to bring fire to the next “Dongyang” or “Horgos”.
in conclusion, it is not surprising that there is a policy boost and the “Huoerguosi phenomenon” appears in the film and television industry.