摘要
我国文化产业已进入全面启动和快速发展阶段,文化服务业市场化程度较高,私营单位发展迅猛,经济效益大幅提高。国家为支持文化产业发展先后在增值税、营业税、所得税和关税及其他税种方面出台了一系列政策,但现行的税收优惠政策优惠方式单一、政策导向不突出、优惠期限较短、税负较重。为促进我国文化产业的快速发展,应调整税收优惠政策的思路,明确税收政策取向,制定文化产业发展政策;围绕文化产业发展需要,优化税收优惠政策;结合文化产业行业特点,提高税收优惠政策的针对性。
The cultural industry in China has entered into a starting and developing stage,the higher market level of cultural service and rapid developing private companies increase its economic benefits greatly.The government has issued a series of policies to support the development of cultural industry in value-added tax,business tax,income tax,tariff and other taxes.However,the current preferential tax policy is single in ways,policy orientation is not prominent,preferential period is short and taxation is heavy.Therefore,we should adjust the ideas on preferential tax policy,clarify the orientation of tax policy to make strategies on development of cultural industry,optimize preferential tax policy according to development need of cultural industry,and define the target of preferential tax policy combined the characteristics of cultural industry.
出处
《商业经济》
2011年第8期62-64,共3页
Business & Economy
关键词
文化产业
税收政策
政策研究
cultural industry
tax policy
policy research