日本文化产业税收政策经验及启示——以捐赠税、遗产税为中心

Experiences and Inspiration of Japanese Cultural Industry Tax Policy—Centered on Donation Tax and Inheritance Tax

日本文化产业的发达离不开税收政策的支持,其税收政策对文化产业的发展具有重大促进作用.日本文化产业税收体制呈现出制定时间早、体系完备、新型税种的创设、适时补充和完善等特点.在新的历史条件下,发展文化产业已成为国家战略,我们应借鉴日本先进的文化产业税制体系,加快我国文化产业税制体系建设.

Tax policy is an inseparable and greatly constructive factor for the prosperity of Japanese cultural industries. Japanese cultural industry tax system has the characteristics of early establishment,systematic completeness,establishing new taxes,as well as timely addition and perfection. In the new historical conditions,the development of cultural industry has become a national strategy. We should draw upon Japan’s advanced cultural industry tax system to accelerate the construction of cultural industry in our country.