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论“营改增”税收改革对文化创意业的影响 被引量:5
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作者 冯宁 《经济师》 2015年第9期167-168,共2页
2011年11月16日,财政部和国家税务总局发布了《营业税改征增值税试点方案》等重要文件,就此我国"营改增"税制改革的大幕正式拉开。此次税收改革为增强文化创意企业竞争力,加快文化创意企业发展起到积极的推动作用。文章从&qu... 2011年11月16日,财政部和国家税务总局发布了《营业税改征增值税试点方案》等重要文件,就此我国"营改增"税制改革的大幕正式拉开。此次税收改革为增强文化创意企业竞争力,加快文化创意企业发展起到积极的推动作用。文章从"营改增"税收改革的内容和背景入手,从税负变化、企业管理、行业发展三方面分析此次改革对文化创意业的影响;阐明了不同类型企业在本次税改中的税负变化情况、企业应对税改的内部管理措施以及税改对行业发展的推动作用。在此基础上,探索文化创意企业对"营改增"税改的应对措施,最后从企业角度对此次税改实施情况提出有益的建议。 展开更多
关键词 营改增 文化创意业 税负 应对措施
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英国体育文化创意业发展对中国体育产业的启示
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作者 吴强 《湖南科技学院学报》 2019年第8期77-79,共3页
论文运用文献资料法与数理统计法对中国与英国体育文化创意差异性进行收集整理与分析,对体育文化创意业的概念进行了定义和分类。分析主导产业扩散效应理论视角下体育文化创意业对体育产业的影响,指出其在体育产业经济增长和路径探索中... 论文运用文献资料法与数理统计法对中国与英国体育文化创意差异性进行收集整理与分析,对体育文化创意业的概念进行了定义和分类。分析主导产业扩散效应理论视角下体育文化创意业对体育产业的影响,指出其在体育产业经济增长和路径探索中的发展规律,为我国体育文化创意业的健康长效发展提供参考和借鉴。 展开更多
关键词 体育文化创意业 体育产 主导产扩散效应 转型发展
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英国体育文化创意业发展及对中国体育产业的启示——基于主导产业扩散效应理论视角 被引量:20
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作者 杨双燕 许玲 《北京体育大学学报》 CSSCI 北大核心 2015年第1期45-50,56,共7页
以英国体育文化创意业作为研究对象。通过文献研究法,收集相关权威经济数据,以英国创意产业的"三分法"对体育文化创意业的概念进行厘清和辨识;运用产业经济学中主导产业扩散效应理论,采用综合分析法进行实证研究,分别从该产... 以英国体育文化创意业作为研究对象。通过文献研究法,收集相关权威经济数据,以英国创意产业的"三分法"对体育文化创意业的概念进行厘清和辨识;运用产业经济学中主导产业扩散效应理论,采用综合分析法进行实证研究,分别从该产业发展对周边相关行业所产生3种扩散效应——前向效应、旁侧效应、后向效应,通过3种扩散效应的组合,获得新的生产函数,使各个产业间的融合化发展趋势不断地走向深化,并不断推进英国体育产业结构的优化和国民经济的快速协调增长,全面论述英国体育文化创意业近20年来飞速发展对该国体育产业乃至其国民经济发展中所起的积极驱动作用;指出体育文化创意业将成为未来体育产业新的经济增长点、新的发展路径、产业结构优化升级的新动力;研究结果为正处于新一轮世界经济结构调整周期中的我国体育产业科学发展和转型升级提供借鉴与指引。 展开更多
关键词 体育文化创意业 主导产 扩散效应 体育产 体育经济 结构调整 发展升级
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营改增对文化创意服务业的影响
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作者 韩悦 《知识经济》 2016年第24期8-9,共2页
本文对企业在现代服务业中的文化创意业的营业税改增值税做一个简要介绍。重点针对其营业税改为增值税后,企业赋税,以及对产业发展等方面,同时也对营业税、增值税以及现代文化创意服务业做了简单介绍。"营改增"是指营业税向... 本文对企业在现代服务业中的文化创意业的营业税改增值税做一个简要介绍。重点针对其营业税改为增值税后,企业赋税,以及对产业发展等方面,同时也对营业税、增值税以及现代文化创意服务业做了简单介绍。"营改增"是指营业税向增值税改革,是我国推行的一项重点税制改革政策,在过去的五年中,自上海作为第一个"营改增"试点后已陆续在全国范围内实行。在"营改增"实行之后,对文化创意服务业来说,企业的赋税额基本上处于下降趋势,但部分企业项目也有赋税额增加的情况。 展开更多
关键词 营改增 现代服务 文化创意业
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金融支持对洋河酒业文化创意产业发展的影响 被引量:1
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作者 吕昊男 姜丽丽 《合作经济与科技》 2014年第17期68-69,共2页
每当人们谈起洋河酒时都会不禁想起"洋河蓝色经典"的洋河蓝色文化。本文从当今白酒市场状况,分析金融对洋河酒业文化创意产业发展进行支持后,给洋河酒业文化创意产业发展带来的影响。
关键词 金融支持 洋河酒文化创意发展 影响
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校园文化创意产品的现状和发展--以上海立信会计金融学院为例
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作者 方之鑫 李玙宇 +2 位作者 鲍千慧 古益嘉 张佳莉 《黄河.黄土.黄种人》 2020年第11期20-22,共3页
近年来,随着文化创意产业的快速兴起,国家对该产业的发展越发重视,而校园文化创意产业作为文化创意产业的一个重要分支,更是因为其广阔的发展前景,得到了社会的广泛关注。文章以上海立信会计金融学院为例,结合该校的历史文化内涵,探讨... 近年来,随着文化创意产业的快速兴起,国家对该产业的发展越发重视,而校园文化创意产业作为文化创意产业的一个重要分支,更是因为其广阔的发展前景,得到了社会的广泛关注。文章以上海立信会计金融学院为例,结合该校的历史文化内涵,探讨在文化创意业产业一路向好的大背景下,校园文化创意产业的现状及未来前景。 展开更多
关键词 文化创意 金融学院 历史文化内涵 立信会计 的发展 发展前景 文化创意业 现状及未来
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Routes Choice of Urban Agriculture,Ecotourism and Cultural Innovation Industry Fusion
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作者 朱启酒 钱静 《Agricultural Science & Technology》 CAS 2012年第12期2667-2670,共4页
The fusion of urban agriculture, ecotourism and cultural innovation industry has been a necessary way for industry updating, value increase and income im- provement of farmers in suburbs. The methods available of the ... The fusion of urban agriculture, ecotourism and cultural innovation industry has been a necessary way for industry updating, value increase and income im- provement of farmers in suburbs. The methods available of the fusion are as fol- lows: corporation development and operation, led by government with an integrated plan; corporation management and development under guidance of market with sup- port from government; collective development under guidance of market and policies; individual development and operation with the model of "villagers participation de- pending on infrastructure provided by government". The four routes enjoy exclusive advantages and characters. Hence, different villages and towns should adopt the most suitable one according to local conditions for further development and management. 展开更多
关键词 Choice of route Industry fusion Culture innovation ECOTOURISM Urbanagriculture
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The role of cultural and creative industries in optimizing industrial structure under low-carbon emission constraint 被引量:4
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作者 WANG Fei-fei 《Ecological Economy》 2010年第4期329-333,共5页
In the post-financial crisis era,China is facing dual pressure from reducing carbon emissions and external demand stagnation.The industrial structure changing is in urgent needs.The cultural and creative industries ca... In the post-financial crisis era,China is facing dual pressure from reducing carbon emissions and external demand stagnation.The industrial structure changing is in urgent needs.The cultural and creative industries can expand China's markets through creating and stimulating demands,and can reduce carbon emissions at the same time.By producing both demands and supplies,cultural and creative industries may lead the development of other industries.Since innovation plays a quite important role in the value chain,cultural and creative industries can promote the industrial upgrading and the industrial structure optimization by industrial convergence. 展开更多
关键词 Cultural and creative industries Low-carbon constraint Industrial convergence Industrial structure
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Socio-cultural Embeddedness of Spatial Agglomeration of Creative Industries in Shanghai 被引量:1
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作者 Jin-Liao Hea Hans Gebhardt 《Sociology Study》 2012年第8期605-614,共10页
Rapidly emerged creative industries receive increasing attention from a variety of disciplines. However, the space features of creative industries and its association with local socio-cultural contexts have not been f... Rapidly emerged creative industries receive increasing attention from a variety of disciplines. However, the space features of creative industries and its association with local socio-cultural contexts have not been fully understood, especially at a micro-city level. This study attempts to understand the agglomeration of creative industries in Shanghai from the sociology perspective. For this study, this paper utilizes primarily a questionnaire survey to explain the space features of creative industries in Shanghai. The results indicate an extensive socio-cultural embeddedness of the agglomeration of creative industries in Shanghai. First, strong emphasis on face-to-face contacts by creative professionals makes geographical agglomeration necessary for creative industries. Second, the reason why inner city of Shanghai is popular among creative professionals and enterprises lies in the diversity of cultures and special environment of the former colonial zones of Shanghai. Additionally, highly concentrated dining and entertainment facilities in the central city of Shanghai offer creative workers social networking places and nightlife venues. Third, as the educational attainment of local citizens and the protection of intellectual property are highly stressed by creative professionals, research and design specialized creative industries are more likely located near universities and research institutes. 展开更多
关键词 Creative industries industrial agglomeration socio-cultural embeddedness SHANGHAI
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The study of folk culture and creative industry development strategy in Hebei
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作者 Liu Baocheng Zhang Jinling 《International Journal of Technology Management》 2014年第9期88-89,共2页
Hebei province is located in the middle and lower reaches of the Yellow River, it is one of the birthplace of the Chinese nation. Its superior natural conditions gave birth to the rich and colorful folk culture. In th... Hebei province is located in the middle and lower reaches of the Yellow River, it is one of the birthplace of the Chinese nation. Its superior natural conditions gave birth to the rich and colorful folk culture. In the trend of rapid development of modem economy, more and more people are aware of the important position in the cultural construction and huge potential about the folk culture. But as the result of the modem cultural development faster and faster, many folk culture has been neglected, even under the modem culture. 展开更多
关键词 folk culture creative industries STRATEGY
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The Sports Culture Creative Industry in the UK and its Enlightenment on Sports Industry of China
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作者 XU Ling 《International English Education Research》 2015年第10期57-61,共5页
This research is based on creative industry of sports culture of the U.K. Firstly, the literature research method is used to collect relevant authoritative economic data, and clarify and identify concepts of the sport... This research is based on creative industry of sports culture of the U.K. Firstly, the literature research method is used to collect relevant authoritative economic data, and clarify and identify concepts of the sports culture creative industry with the "rule of thirds" of creative industry of the U.K.; secondly, empirical research is conducted to describe an active and drive function of the 3 kinds of expansion effects-forward effect, bystander effect and backward effect on peripheral industries on sports industry and even national economy development by rapid development of the sports culture creative industry in the U.K.; thirdly, this paper figures out that the sports culture creative industry will become new economic growth, ixew development route for the sports industry in the future and new power for industrial structure optimization and upgrading; finally, the research outcome gives reference and guide to scientific development, transformation and upgrading of the sports industry of China in the new round of worlds' economic restructuring. 展开更多
关键词 sports culture creative industry expansion effect of leading industry sports industry developing and upgrading
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Research on the Innovativeness and Characteristic of Digital Media under the Environment of Internet and Big Data
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作者 Xing Yalei 《International Journal of Technology Management》 2015年第9期20-22,共3页
In this paper, we conduct survey and research on the innovativeness and characteristic of digital media under the environment of Internet and big data. Under the background of the era of rapid change, the current educ... In this paper, we conduct survey and research on the innovativeness and characteristic of digital media under the environment of Internet and big data. Under the background of the era of rapid change, the current education system is more severe impact and challenge. Creative industry is the product of cultural industry development to a new stage, is the most creative cultural industry and the origin of the core part of the new economic era of creativity industry is the condition of globalization. The research indicates that the combination of the big data with digital media is necessary and needed. In the future, we will test more related combination and creativeness. 展开更多
关键词 Digital Media Big Data Internet Media Innovativeness and Characteristic.
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