促进文化消费的税收政策取向

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摘要本文在介绍我国当前的文化消费及其税收政策的基础上,基于经济学中的"边消费边了解"和"有益的痴迷"理论,认为以往的文化体验对于未来的文化消费有决定性影响,并在此基础上提出了促进文化消费的税收政策思路。

作者陈隆近王雯

机构地区西南财经大学财政税务学院

出处《税务研究》 CSSCI 北大核心 2015年第3期32-35,共4页

关键词文化消费文化体验税收政策

参考文献18

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税务研究

2015年第3期

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