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支持网络新媒体发展的财税政策分析 被引量:2

An Analysis on the Fiscal and Taxation Policy for the Development of Network Media
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摘要 随着我国信息通信技术的快速发展,以数字媒体、IPTV、微博等为代表的网络新媒体服务日益丰富,满足了社会对于文化信息产品的消费需求,成为我国经济增长的新亮点。我国制定出台了一些财税优惠措施,加大了对新媒体等网络文化企业的支持力度。本文对我国网络新媒体产业现状及发展特点进行了归纳总结,对相关财税优惠措施进行了梳理分析,给出了相关的财税政策建议。 With the rapid development of information and communication technology in China, the everincreasingly rich services and products of network media including digital media, IPTV, micro-blog and other meet the demand of the society and become the new field of economic growth in the country. This paper summarizes the current situation and development of the new media industry. On this basis, the paper analyzes fiscal arrangement and related preferential measures and gives some suggestions on the fiscal policy.
作者 尚铁力 王娜
出处 《税务研究》 CSSCI 北大核心 2012年第4期8-12,共5页
关键词 网络新媒体 微博 网络文化 财税政策 Network media Microblog Network culture Fiscal policy
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