景德镇陶瓷文化创意产业财税政策研究

发布时间：2018-05-20 08:27

本文选题：陶瓷文化创意产业 + 财税政策　；参考：《景德镇陶瓷学院》2014年硕士论文

【摘要】：“瓷都”是景德镇的另外一个名字，是拥有千年陶瓷文化的历史古城，景德镇人用特有的陶瓷艺术向世界展现了中华民族的文化内涵。景德镇陶瓷文化底蕴深厚，，文化创意产业与陶瓷相结合，成为了景德镇经济发展中最具潜力的新兴产业之一。发展陶瓷文化创意产业一方面要依赖市场的自然成长，另一方面也离不开政府的政策支持，财政税收政策的支持尤为重要。然而，相比较其他产业而言，景德镇政府对于陶瓷文化创意产业财政支持力度还不够，政府的税收管理也存在着缺陷，严重制约了陶瓷文化创意产业的全面发展。本文主要采用的研究方法是文献比较法和调查分析法，以政府支持陶瓷文化创意产业的财税政策为研究对象。本文通过对景德镇陶瓷文化创意企业关于政府财政政策支持情况和企业税收负担情况进行问卷调查，发现了陶瓷文化创意产业整体税收负担沉重，公共财政对于陶瓷文化创意产业的投入有待加强，财政对陶瓷文化创意企业知识产权奖励支持不够等问题。然后，本文通过对存在的问题进行分析并借鉴英、美、韩三国政府对文化创意产业的财税支持政策，提出完善景德镇政府支持陶瓷文化创意产业财税政策的建议。本文研究的主要目的是提出完善景德镇政府支持陶瓷文化创意产业财税政策的建议，为促进景德镇陶瓷文化创意产业更快更好发展创造有利条件。
[Abstract]:The "porcelain capital" is another name of Jingdezhen, an ancient city with thousands of years of ceramic culture. Jingdezhen people show the cultural connotation of the Chinese nation to the world with unique ceramic art. Jingdezhen ceramic culture is profound and the cultural and creative industry is combined with ceramics, which is the most potential new production in the economic development of Jingdezhen. One of the industries, the development of ceramic cultural and creative industries depends on the natural growth of the market on the one hand, on the other hand, the government's policy support is inseparable from the support of the government, and the support of the fiscal and tax policies is particularly important. However, in comparison with other industries, the Jingdezhen government has not enough financial support for the ceramic cultural and creative industries, and the government's tax management is also the same. There are defects which seriously restrict the comprehensive development of ceramic cultural and creative industries.
The main research methods used in this paper are literature comparison and investigation and analysis, and the government supports the fiscal and tax policies of the ceramic cultural and creative industries as the research object. Through a questionnaire survey on the government financial policy support and the tax burden of the enterprises in Jingdezhen ceramic cultural and creative enterprises, this paper finds the ceramic cultural creativity. The overall tax burden of the industry is heavy, the investment of the public finance for the ceramic cultural and creative industry needs to be strengthened, and the financial support for the Intellectual Property Awards of the ceramic cultural and creative enterprises is not enough. Then, this paper analyzes the existing problems and draws on the financial and tax support policies of the British, American and Korean governments to the cultural and creative industries. In order to improve the financial and tax policies of the ceramic cultural and creative industries by the Jingdezhen government, the main purpose of this paper is to put forward suggestions to improve the financial and tax policies of the Jingdezhen government to support the ceramic cultural and creative industries, and to create favorable conditions for the quicker and better development of the ceramic cultural and creative industries in Jingdezhen.
【学位授予单位】：景德镇陶瓷学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：J527-F

【参考文献】