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问题	影视行业税收优惠政策 -法律知识
释义	法律分析：对符合条件的个人独资企业、合伙企业或个体工商户等组织形式以核定方式征税，包括增值税、个人所得税，综合税率为3% 法律依据：《中华人民共和国电影产业促进法》第三十八条国家实施必要的税收优惠政策，促进电影产业发展，具体办法由国务院财税主管部门依照税收法律、行政法规的规定制定。
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