共同富裕视角下我国公共文化服务的财税政策研究

Research on Fiscal and Tax Policies of Public Cultural Services from the Perspective of Common Prosperity

公共文化服务承担了实现人民精神共同富裕的历史责任,而财税政策则是公共文化服务高质量发展的基础保障。纵观公共文化服务从低质量到高质量发展的历史沿革,与我国的财税政策支持密不可分。在新的时代背景下,以精神共同富裕理论、国家善治理论、公共财政理论为依据,构建起财税政策支持公共文化服务的基础理论,其作用机理体现在财力保障、工具调节、促进文化公平等方面。但在实践中,公共文化服务依然受到参与主体单一、财政政策不平衡不协调、财政预算与考核监督偏弱、税收政策不到位等的制约。解决这些问题的方法在于:一方面,构建政府和社会共同参与公共文化服务的格局,提供相应的财税支持、补贴、鼓励政策;另一方面,健全财税政策机制,包括完善预算方案和强化监督考核、加大对中西部的转移支付力度、加强地方政府供给能力等。

The public cultural service undertakes the historical responsibility of realizing the common prosperity of the people′s spirit,and the fiscal and tax policies are the basic guarantee for the high-quality development of the public cultural service. Examining the historical development of public cultural services from low quality to high quality is inseparable from the fiscal and tax policy support of our country. Based on the theories of spiritual common prosperity,good governance of a country,and public finance,the basic theory of fiscal and tax policies supporting public cultural services can be constructed in the new era. Theoretical mechanism of action above is reflected in the fields of financial guarantee,tool adjustment and promotion of cultural equity. However,in practice,the public cultural services are still restricted by the single participants,unbalanced and uncoordinated fiscal policies,weak fiscal budget and assessment and supervision,and inadequate tax policies. Based on the current situation of public cultural services,this paper examines the practice pattern of fiscal and tax policies to support public cultural services and puts forward the ways to solve these problems. On the one hand,we should build a pattern in which the government and society jointly participate in public cultural services and provide corresponding fiscal and tax support,subsidies and encouragement policies. On the other hand,we should improve fiscal and tax policy mechanisms,including improving budget plans,strengthening supervision and assessment,strengthening transfer payments to the central and western regions,and strengthening the supply capacity of local governments.