完善公共文化服务体系的财税政策研究

公共文化服务体系对于传承、创新和发展民族文化,繁荣社会主义先进文化,提高全民族的文化素质和道德水平都发挥着重要作用。目前,我国在公共文化服务体系建设中财政支持力度还不够,表现在:财政文化投入总量不足、区域结构失衡明显和财税政策引导激励作用缺失。为了满足群众日益增长的文化生活需求,应根据各地经济发展水平和人口规模,合理优化财政文化投入的结构比例,建立财政文化投入稳定增长机制;完善税收优惠政策,发挥税收的引导和激励作用。

The system of public cultural services of the inheritance, innovation and development of national culture, the prosper- ity of socialist advanced culture, has played an irreplaceable important role to improve the cultural quality of the whole nation and moral level. At presently, our country＇ s public cultural service system is not get the enough financial support, reflected in the total lack of financial and cultural investment, policies guidance obvious lack incentives. Therefore, in the background of constructing harmonious society, improve the construction of public cultural service system, to promote the development of public cultural services undoubtedly has a very important practical significance. In this process, the system of public cultural construc- tion in the study of finance and taxation support policy, will become the focus of financial research.