Film and Television and Cultural Creativity

China’s cultural industry has coming into a golden age. With the improvement of people`s living standard, individuals demand on cultural product are becoming more and more stronger. Meanwhile, the state is attaching importance to the development of the Chinese cultural industry and introduced China`s Cultural Industry Promotion Plan in 2009.

However, the cultural industry in China is still immature and taxpayers engaging in cultural industry lack the experiences to manage the tax risks. There are still many non-compliance operations in practice. In addition, the tax rules are lagging behind the practice and may not provide clear guidance to diversified investment, production, and distribution model in cultural industry, which increases tax risks of taxpayers in cultural industry.

MT Lawyers is engaged as annual tax adviser by several well-known film and creative enterprises. With the depth insight of the Chinese cultural industry, we can offer enterprises the following unparalleled professional services:

* Special tax consultant: According to the characteristics of the film and television industry combined with the realistic requirements of tax management, withdraw from the systematic, three-dimensional, and all-round tax risk corresponding services for film and television.

* Tax health check: a comprehensive review of the tax risks faced by people, studios and companies.

* Tax risk control: targeted management and control of existing tax risks.

* Tax dispute response: Assist in the examination of tax authorities and properly resolve disputes with tax authorities.

* Tax planning adjustment: Formulate a new tax planning plan from the two levels of improvement and reform.

Case Presentation

Provided tax compliance management services for a film and television company in Beijing, standardize the cost management of the cast and crew, and achieve personal income tax compliance for film and television project cast and crew;

Provided an individual income tax compliance management program for a film and television culture media company to achieve the individual tax compliance of signed artists and anchors;

Provided legal services for tax-related matters of a film and television company in Tianjin, represented the company in communication with the competent tax authorities, and explained the related transactions of the company in the past three years. In the end, the company only needs to pay back taxes of no more than 10 million yuan, and there is no need to pay late fees;

Acted as a perennial tax consultant for a listed film and television company in Beijing, assisting it in completing tax compliance work such as film and television projects, crew cost and invoice control, and personal tax withholding of main creators;

Provided a film and television agency in Beijing with tax self-examination service for an artist in the film and television industry, sorted out relevant performance contracts, calculated the tax burden and assisted him to complete the tax payment;

Provided tax self-examination services for a well-known Hong Kong artist in the film and television industry, assist him in sorting out the brokerage contract, performance contract, etc., find out the tax-related risk points and calculate the relevant tax burden, and help him successfully complete the tax self-examination;

Provided a company engaged in entertainment projects in Beijing with special legal services related to business tax and its surcharges, cultural construction fees and other tax refund matters, involving a tax of more than 50 million yuan, and finally successfully helped the client realize overpaid taxes and surcharges and other tax credits;

Provided services for a cultural company in Shenzhen, represented the company in participating in the business negotiations between the company and the investor regarding the continuation of the VAM agreement, and assisted it in completing the extension of the VAM agreement and other changes in conditions from a tax perspective.

Provided tax consulting services for the overseas investment structure of a Shanghai cultural company, and assist it to make reasonable use of the preferential policies of Hainan Free Trade Port for overseas investment and the tax treaties (arrangements) of relevant countries and regions.

Professional Team



M&T Lawyers Beijing Office

Perennial tax advisor, Tax preference, Tax dispute resolution, HNWI TAX, Transfer Pricing and Anti Tax Avoidance




M&T Lawyers Beijing Office

Perennial tax advisor, Tax preference, Tax dispute resolution, HNWI TAX, Transfer Pricing and Anti Tax Avoidance




M&T Lawyers Beijing Office

Perennial tax advisor, Tax preference, HNWI TAX, Tax on listing and M&A, Film and Television and Cultural Creativity