促进我国新闻出版业发展的财税政策研究
发布时间：2019-03-16 06:44
【摘要】：作为文化产业的主要力量,新闻出版业近年来发展迅速,已经成为我国文化产业发展的中坚力量。但是同发达国家相比,我国的新闻出版业还有较大的提升空间。促进新闻出版产业的发展,需要多方面政策的支持,财税政策是其中非常重要的方面。本文运用文献综合法、比较研究法以及理论联系实际的方法,系统深入研究了我国新闻出版业的发展现状,重点分析了财税政策支持新闻出版业发展的理论依据,以及当前我国财税政策支持新闻出版业发展的现状,结合美国、日本及欧盟各国的经验,提出了财税政策更好支持新闻出版业发展的政策建议。本文主要包括四个方面的内容。第一部分是综述部分,即本文的第一章,主要是从选题背景和意义、相关概念、文献综述、研究思路进行概括和总结,提出了本文的研究方向。第二部分是理论部分,集中在第二章,从外部性理论、马克思主义政治经济学上层建筑理论、新闻出版业的特点、政府支持新闻出版业的必要性以及意义等方面进行论述,构建了财税政策支持新闻出版业发展的理论基础。第三部分是实践部分,涵盖了第三章、第四章、第五章和第六章的内容。第三章介绍了当前我国新闻出版业的发展现状、面临的问题以及新闻出版未来的战略重点。第四章分析了我国新闻出版业财税政策的现状,并在第五章进行了相应的评价。第六章主要是从国际视野考察了新闻出版业发达的美国、日本和欧盟各国对新闻出版业支持的经验,并提出了对我国新闻出版业发展的借鉴意义。第四部分就是本文的最后一章,即促进新闻出版业发展的政策建议,在综合考查相关理论研究和国际、国内政策实践的基础上,提出了加快我国新闻出版业发展的政策建议。本文具有一定的理论和实践价值,主要体现在以下几个方面。一是明确了新闻出版业的内容,有助于了解对新闻出版业的特殊性的认识。二是拓展了新闻出版业的经济学研究视角。从外部性及马克思主义经济学上层建筑理论出发研究了新闻出版业与政府和市场的关系,着重分析了财税政策支持新闻出版业发展的理论依据。三是从一个新闻出版工作者的角度提出了新闻出版业的发展重点——数字出版。四是在对当前我国财税政策支持新闻出版业的发展情况进行分析的基础上,借鉴国际上新闻出版业发达国家的经验,提出了改进和完善支持新闻出版业发展的财税政策建议。此外,针对当前新闻出版集团化、规模化发展的趋势,提出了构建适合我国新闻出版业发展的综合性融资模式、发展多元化经营的建设性意见。
[Abstract]:As the main force of the cultural industry, the press and publication industry has developed rapidly in recent years, and has become the backbone of the development of the cultural industry in China. However, compared with developed countries, China's press and publishing industry still has greater room for improvement. To promote the development of press and publication industry, we need the support of various policies, among which fiscal and tax policies are very important. By means of literature synthesis method, comparative research method and the method of integrating theory with practice, this paper systematically and deeply studies the development status of press and publication industry in China, and emphatically analyzes the theoretical basis of fiscal and tax policies to support the development of press and publication industry. Combined with the experiences of the United States, Japan and the European Union, this paper puts forward some policy suggestions to better support the development of the press and publishing industry by the fiscal and tax policies of the United States, Japan and the European Union. This paper mainly includes four aspects of the content. The first part is the summary part, that is, the first chapter of this paper, mainly from the background and significance of the topic, related concepts, literature review, research ideas to summarize and summarize, put forward the research direction of this paper. The second part is the theoretical part, focusing on the theory of externality, the theory of Marxist political economics superstructure, the characteristics of the press and publication industry, the necessity and significance of government support for the press and publication industry, and so on. This paper constructs the theoretical basis of fiscal and tax policies to support the development of press and publication industry. The third part is the practice part, which covers the contents of chapter three, chapter four, chapter five and chapter six. The third chapter introduces the current situation of the press and publishing industry in China, the problems faced and the strategic focus of the press and publication in the future. The fourth chapter analyzes the current situation of financial and tax policy of press and publication industry in China, and makes a corresponding evaluation in the fifth chapter. The sixth chapter mainly examines the experience of supporting the press and publishing industry in the United States, Japan and the European Union from the international perspective, and puts forward the reference significance for the development of the press and publication industry in China. The fourth part is the last chapter of this paper, that is, the policy recommendations to promote the development of press and publishing industry. On the basis of comprehensive examination of relevant theoretical research and international and domestic policy practice, the paper puts forward some policy suggestions to speed up the development of press and publication industry in China. This paper has a certain theoretical and practical value, mainly reflected in the following aspects. The first is to clarify the content of the press and publishing industry, which is helpful to understand the particularity of the press and publication industry. The second is to expand the perspective of economic research in the press and publishing industry. Based on externalities and the theory of Marxist economics superstructure, this paper studies the relationship between press and publishing industry and government and market, and emphatically analyzes the theoretical basis of fiscal and tax policies supporting the development of press and publication industry. Third, from the perspective of a press and publishing workers, the development of the press and publishing industry-digital publishing. Fourthly, based on the analysis of the current financial and tax policies supporting the development of the press and publishing industry in China, and drawing lessons from the experience of the developed countries in the international press and publishing industry, this paper puts forward some suggestions on improving and perfecting the fiscal and taxation policies to support the development of the press and publication industry. In addition, in view of the current trend of news and publication collectivization and large-scale development, this paper puts forward constructive suggestions on constructing a comprehensive financing mode suitable for the development of press and publishing industry in China and developing diversified management.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：G219.2;F812.0
[Abstract]:As the main force of the cultural industry, the press and publication industry has developed rapidly in recent years, and has become the backbone of the development of the cultural industry in China. However, compared with developed countries, China's press and publishing industry still has greater room for improvement. To promote the development of press and publication industry, we need the support of various policies, among which fiscal and tax policies are very important. By means of literature synthesis method, comparative research method and the method of integrating theory with practice, this paper systematically and deeply studies the development status of press and publication industry in China, and emphatically analyzes the theoretical basis of fiscal and tax policies to support the development of press and publication industry. Combined with the experiences of the United States, Japan and the European Union, this paper puts forward some policy suggestions to better support the development of the press and publishing industry by the fiscal and tax policies of the United States, Japan and the European Union. This paper mainly includes four aspects of the content. The first part is the summary part, that is, the first chapter of this paper, mainly from the background and significance of the topic, related concepts, literature review, research ideas to summarize and summarize, put forward the research direction of this paper. The second part is the theoretical part, focusing on the theory of externality, the theory of Marxist political economics superstructure, the characteristics of the press and publication industry, the necessity and significance of government support for the press and publication industry, and so on. This paper constructs the theoretical basis of fiscal and tax policies to support the development of press and publication industry. The third part is the practice part, which covers the contents of chapter three, chapter four, chapter five and chapter six. The third chapter introduces the current situation of the press and publishing industry in China, the problems faced and the strategic focus of the press and publication in the future. The fourth chapter analyzes the current situation of financial and tax policy of press and publication industry in China, and makes a corresponding evaluation in the fifth chapter. The sixth chapter mainly examines the experience of supporting the press and publishing industry in the United States, Japan and the European Union from the international perspective, and puts forward the reference significance for the development of the press and publication industry in China. The fourth part is the last chapter of this paper, that is, the policy recommendations to promote the development of press and publishing industry. On the basis of comprehensive examination of relevant theoretical research and international and domestic policy practice, the paper puts forward some policy suggestions to speed up the development of press and publication industry in China. This paper has a certain theoretical and practical value, mainly reflected in the following aspects. The first is to clarify the content of the press and publishing industry, which is helpful to understand the particularity of the press and publication industry. The second is to expand the perspective of economic research in the press and publishing industry. Based on externalities and the theory of Marxist economics superstructure, this paper studies the relationship between press and publishing industry and government and market, and emphatically analyzes the theoretical basis of fiscal and tax policies supporting the development of press and publication industry. Third, from the perspective of a press and publishing workers, the development of the press and publishing industry-digital publishing. Fourthly, based on the analysis of the current financial and tax policies supporting the development of the press and publishing industry in China, and drawing lessons from the experience of the developed countries in the international press and publishing industry, this paper puts forward some suggestions on improving and perfecting the fiscal and taxation policies to support the development of the press and publication industry. In addition, in view of the current trend of news and publication collectivization and large-scale development, this paper puts forward constructive suggestions on constructing a comprehensive financing mode suitable for the development of press and publishing industry in China and developing diversified management.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：G219.2;F812.0
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