摘要
"千年瓷都"景德镇作为我国陶瓷文化的发祥地,拥有着悠久的制瓷历史,占据着得天独厚的瓷土资源,形成了系统的陶瓷产业。通过分析艺术陶瓷产业的"市场失灵"与税收征管的作用,剖析艺术陶瓷产业税收征管方面存在的问题,从而得出完善艺术陶瓷税收征管的路径选择。
Ceramic culture is the treasure of Chinese culture and the crystallization of the wisdom for our country; it shows the aesthetic pursuit of the Chinese nation and constructs the invisible cultural bridge between East and West. ＂Millennium porcelain city＂ Jingdezhen as the birthplace of China＇s ceramic culture, has a long history of porcelain making. It is endowed with a rich resource of porcelain clay and has developed a systematic ceramic industry. Through analyzing the relationship between market failure and taxation, disclosing the existing tax levying problems with art ceramic industry, this paper is to propose the right tax levying path to improve the taxation of art ceramics.
出处
《中国陶瓷工业》
CAS
2015年第3期51-53,共3页
China Ceramic Industry
基金
江西省艺术科学规划项目<陶瓷艺术品价值评估体系建设研究>中期成果之一
