优化北京市文化创意产业投资环境的财税政策研究

Research on Tax Policy of Optimizing Investment Environment for Beijing Cultural and Creative Industry

投资环境对文化创意产业至关重要。北京作为首都,在文化创意产业投资环境方面既要符合人民需求,又要体现文化底蕴和政府支持等独特优势。然而与发达国家相比,北京市文化创意产业的发展还欠缺活力。优化北京文化创意产业投资环境需要从多角度给予政策支持。从财政上,可以科学设置和使用文化发展专项资金、发挥财政资金对民间投资的拉动放大作用、积极拓展政府文化创意产品和服务的采购制度;从税收上,不仅可以从丰富文化创意产业的税收激励方式入手,还需要进一步完善税收政策以支持文化创意产业的"引进来"和"走出去"。

The investment environment is very important to cultural and creative industry. Beijing,as the capital of China,must not only conform to the needs of the people in terms of the investment environment of cultural and creative industry,but also reflect the u-nique advantage of cultural heritage and the support of the government. However,compared with the developed countries,the develop-ment of Beijing cultural and creative industry still lacks in vitality. Multi-angle policy support is therefore necessary for the optimiza-tion of the investment environment of Beijing cultural and creative industry. Financially,special funds can be set up and used for cul-tural development,financial funds can be utilized to activate and amplify private investment,and government procurement system can be developed for cultural and creative products and services. Fiscally,the tax incentives of the cultural creative industry can be adopt-ed,together with the further improvement of the tax policy so as to support the ＂bringing in＂ and ＂going global＂ of the cultural and creative industries.