国外文化产业税收政策实践及启示

发布时间：2018-01-31 23:01

本文关键词： 企业所得税优惠政策产品价格公共产品属性外部性抵免经济增长行业税负市场失灵扣除比例 　出处：《现代传播(中国传媒大学学报)》2017年02期 　论文类型：期刊论文

【摘要】：正我国“十三五”规划明确提出“公共文化服务体系基本建成,文化产业成为国民经济支柱性产业”的发展目标,标志着文化产业将成为“十三五”时期经济增长、创新创业的主要动力之一。由于文化产品的公共产品属性与外部性等特征,决定了文化产品如果单由市场供给会引发市场失灵,需要政府采取适当的方式对文化产业的发展进行干预和调控;而税收恰是政府对其调控的强有力的政策工具,可以通过降低文化产品价格、提高文化产业利润激励文化产业发展。发达国家的文化产业税收政策经过多年发展实践,已形成较为规范、成熟的政策体系,在促进文化产业
[Abstract]:The 13th Five-Year Plan of our country clearly puts forward the development goal of "the public cultural service system is basically built and the cultural industry becomes the pillar industry of the national economy". It marks that the cultural industry will become one of the main driving forces of economic growth and innovation and entrepreneurship in the 13th Five-Year Plan period, due to the characteristics of public product attributes and externalities of cultural products. It is decided that if the cultural products are supplied by the market alone, they will cause the market failure, which requires the government to intervene and regulate the development of the cultural industry in an appropriate way. And taxation is a powerful policy tool for the government to regulate and control, by lowering the price of cultural products. The tax policy of cultural industry in developed countries, after many years of development practice, has formed a more standardized, mature policy system to promote the cultural industry.
【作者单位】：山东财经大学财税学院;
【分类号】：F811.4;G114
【正文快照】： 我国“十三五”规划明确提出“公共文化服务体系基本建成,文化产业成为国民经济支柱性产业”的发展目标,标志着文化产业将成为“十三五”时期经济增长、创新创业的主要动力之一。由于文化产品的公共产品属性与外部性等特征,决定了文化产品如果单由市场供给会引发市场失灵,需要

【相似文献】