促进我国地学文化产业发展的财税政策建议

Suggestions on Fiscal and Tax Policies to Promote the Development of China's Geo-cultural Industry

财税政策是影响一个产业发展的关键性因素。我国地学文化产业正处于全面发展和提速阶段,更需要财税政策的支持。文章从财政和税收两大方面总结了我国文化产业政策发展中财税政策内容并对作用机理进行分析和解读,分别从加大公共财政对地学文化产业支出力度、提高地学文化产业财政资金使用效率、鼓励设立地学文化产业投资基金、优化地学文化产业融资环境、发挥税收政策对地学文化产业的引导作用、完善地学文化产业人才支撑的税收优惠政策等方面提出了促进地学文化产业发展的财税政策建议。

Fiscal and tax policy is a key factor which will affect the development of an industry. China＇s geo-cultural industry is still in stage of full-scale development and speed-up period, while it still needs support from fscal and tax policy. In this paper, we summarize the policy content from the two aspects of fnance and taxation, also analyze and interpret the mechanism of the fscal and tax policy in the development of cultural industry policy in China. The paper proposes the fscal and tax policies to promote the development of the geosciences cultural industry by increasing public fnance and utilizing fnancial resources to speed up geosciences industry development, encouraging the establishment of the investment fund of geo-science and cultural industries, optimizing the fnancing environment of the geosciences cultural industry, playing the guiding role of tax policy to the cultural industry of geosciences, and improving the preferential tax policies.