国际文化产业财政资助法律制度及其对中国的启示

International Cultural Industry Financial Legal System and Its Inspiration to China

国家财政资助是新兴产业成长为支柱产业的重要推动力,其措施主要是指财政支出领域的资金给予和财政收入领域的税收优惠。国家财政资助文化产业符合相关文化公约的具体要求,也并不违反WTO反补贴协议。欧美文化产业发达国家已经形成的较为完善的文化产业税收优惠和专项资金制度具有力度大、覆盖面广的特点。文化产业是实现文化大繁荣的重要力量,应当理清文化产业资助的国际依据,借鉴国际社会文化产业资助的有益举措,剖析中国文化产业资助中的具体问题,加快构建完善中国文化产业财政资助法律保障机制。

Financial support which includes fiscal expenditure and tax incentives is the driving force for a new industry. Financial support for cultural industry is consistent with the purpose of some conventions on human rights and culture. Many countries in Europe and America made some effective measures on the domestic cul- tural industry in the two areas of revenue and expenditure. Culture industry is the important force to realize cul- tural boom. Therefore we should make clear the international basis for cultural industry financial support, learn from their beneficial measures, analyze the specific problems in China, and accelerate the establishment and perfection of the legal safeguard mechanism for China＇ s cultural industry financial support.