促进文化产业发展的财税政策评析

Analysis on Fiscal and Taxation Policies to Promote the Development of Cultural Industry

本文梳理和分析了我国文化产业的主要财税政策,发现政策支持力度不够、实施效果不佳、支持结构不合理、优惠范围较窄及针对性不强等不足,并建议有关部门尽快优化相关法律法规,加大财税政策对文化产业的支持,旨在促进文化产业成为国民经济支柱性产业。

This paper analyzes the main fiscal and taxation policies of cultural industry in China,summarizes the problems existing in the current policies including inadequate policy support,bad implementation effect,unreasonable structure of support,narrow scope of the preferential range,and poor pertinence. It is suggested that the relevant departments should optimize relevant laws and regulations as soon as possible,and increase the support of the fiscal and taxation policies to the cultural industry,so as to promote the cultural industry to become a pillar industry of the national economy.