基于中国文化产业发展的税收政策取向研究

为研究我国现行税收政策对文化产业的激励作用,采用比较分析法对现行税收政策扶持和激励文化产业发展进行定性研究,对现行税收政策在扶持文化产业发展中取得的积极作用以及存在的问题进行具体分析比较。由此可以说明,一方面,税收激励政策与文化产业具有紧密的相关性。另一方面,立足我国文化产业发展的现状,运用税收政策调控工具提出了未来中国文化产业发展的税收政策取向。

Study on Tax Policy Orientation Based on the Development of Chinese Cultural Industry

In order to investigate the current Chinese tax policy on the incentive role of cultural industries, the author makes qualitative research by using comparative analysis of the current tax policy to support and encourage the development of cultural industries, in addition, compares and analyses the current tax policy to support the development of cultural industries and the existence of the positive role of the problems. Therefore, on the one hand, tax incentives and cultural industries are correlated. On the other hand, put forward the tax policy orientation of Chinese cultural industy by the instrument of tax policy regulation based on the situation of Chinese cultural development.