摘要
文化对经济、政治、社会具有深层次的影响,促进文化产业发展,已成为目前我国政府着力推动的一项重要任务。本文认为,发展我国文化产业,需要在财政、税收、金融等政策协调配合的基础上,有效发挥政府、市场的资源配置作用,充分调动企业、公众的创造创新能力。
This paper holds that culture has profound influence on economics, politics and society, and that it is an important task for the Chinese government to make effort to promote the culture industry development in China. The paper believes that, to achieve that end, it is necessary to coordinate the fiscal and tax policies and the monetary policy so that the government and the market can play a very positive role in the resource allocation based on the policy mix so as to inspire the innovation ability of both the enterprises and the public.
出处
《税务研究》
CSSCI
北大核心
2010年第7期14-16,共3页
关键词
文化产业
财政政策
税收政策
金融政策
Culture industry
Fiscal policy
Tax policy
Monetary policy