文化产业财税支持:理论依据与调控机理

Finance and Taxation Support of Cultural Industry: Theoretical Basis and Regulative Mechanism

运用公共产品理论、外部性理论、幼稚产业理论、可持续发展理论探究支持文化产业发展的理论依据,并对政府财税政策扶持文化产业发展的调控作用机理进行定性研究。由此说明:市场、政府调控与文化产业发展具有紧密的关联性,同时政府财税政策能够有效支持我国文化产业的可持续发展。

Using public goods theory, externalities theory, infant industries theory and sustainable development theory to support the development of cultural industry, this paper analyzes the regulation mechanism of government fiscal taxation support. It shows a close correlation between market, government regulation and the development of cultural industries. The paper also argues that fiscal taxation policy boosts the development of China＇s cultural industry.