税收政策促进文化产业发展的对策研究

Researchh on Taxation Policies’ role in Promoting Culture Industry Development

随着文化产业的发展,文化产业迅速发展成为国民经济的支柱产业。我国促进文化产业发展的税收政策主要散居于几个相关税种中,其对文化产业的发展虽起到一定的积极作用,但仍存在许多问题。应在充分借鉴国外促进文化产业发展成功经验的基础上,梳理我国文化产业发展的税收政策,分析其利弊,并制定相应的完善政策,以促进我国文化产业的发展。

With the development of culture industry, it has become one of the pillar industries in our national economy. At present, taxation policies to push culture industry scatter among several related taxes in our country, which to some certain extent help the development of culture industry, while many issues still exist to settle. Based on fully taking foreign sueeessful experiences of promoting culture industry development, we should also sort taxation policies in our country and analyze their advantages and disadvantages, through which to make comprehensive policies to improve the culture industry development.