西方出版业财税激励政策的经验与启示

The Experience and Enlightenment of the Financial and Tax Incentive Policies in Western Publications

十八届三中全会以来,党和国家高度重视文化产业发展。作为文化产业的主要力量,新闻出版业近年来发展迅速,成为我国文化产业发展的中坚力量。但与西方发达国家相比,仍存在很大差距。为保证新闻出版产业稳定健康发展,国家积极出台相关优惠政策,其中财税政策尤为重要。文章立足美国、日本、欧盟财政政策,对西方现有新闻出版行业发展形势和现行的财税政策进行分析,旨在为促进国内新闻出版业的繁荣壮大提供借鉴与启示。

Since the Third Plenary Session of the 18th CPC Central Committee, the party and the state have attached great importance to the development of cultural industry. As the main force of the cultural industry, the press and publishing industry have developed rapidly in recent years, and has become the backbone of China＇s cultural industry. But compared with the Western developed countries, there is still a big gap. To ensure the stable and healthy development of news publishing industry, our country has actively introduced preferential policies, especially fiscal and taxation policy. Based on the financial policies of the United States, Japan and the European Union, this paper makes a detailed analysis of the current situation of the press and publishing industry in the West and their fiscal and taxation policies. It provides some informations for promoting the prosperity and growth of the domestic press and publication industry.