少数民族文化保护与发展的财税政策支持

Tax Policy Support for Ethnic Culture Protection and Development

为研究财税政策对我国少数民族文化事业的激励作用,采用比较分析和理论论证对现行财税政策扶持少数民族文化保护与发展进行定性研究,对少数民族文化建设与保护的现状以及财税政策对民族文化保护与建设的现状进行具体分析。研究结果表明,财税政策与少数民族文化事业具有紧密的相关性。运用财税政策杠杆调节工具,构建具有中国国情的少数民族文化保护与发展的财税政策激励体系,有效促进少数民族文化事业的可持续发展,进而促进少数民族文化的大发展大繁荣。

To study the incentives of tax policy to the cause of China＇s minority ethnic culture,comparative analysis and theoretical demonstration are used to make qualitative research and concrete analysis on the current situation of fiscal policy＇s support to the protection and development of minority ethnic culture.The results show that fiscal policy and the minority ethnic culture have a close correlation.Fiscal policy should be used as a leverage tool of regulation to build an incentive system with Chinese characteristics for the protection and development of minority ethnic culture,so as to effectively promote the sustainable development of minority ethnic culture.