促进我国文化产业发展的财税政策思考

发布时间：2018-03-28 22:20

本文选题：文化产业　切入点：财政政策　出处：《东北财经大学》2013年硕士论文

【摘要】：伴随着知识经济的兴起,以及世界性的资源能源匮乏,环境破坏等问题的涌现,许多国家把大力发展文化产业作为国家长期发展战略确定下来。随着经济全球化的深入发展,我国的文化产业遭遇到了前所未有的挑战。当前,我国文化产业的发展仍相对滞后,产业秩序混乱,不能满足人民日益增长的文化需要。为应对国际文化产业竞争,我国必须大力发展文化产业,优化文化产业格局,充分利用文化资源,积极参与到国际文化产业竞争中。在此进程中,财税政策支持是必不可少的。本文从财政政策和税收政策两个方面加以研究分析。借鉴国外文化产业财税政策经验,结合我国文化产业财税政策实践,提出适合我国文化产业发展的财税政策建议。本文共分为五个部分。第一部分引言。介绍了本文的选题背景和研究意义、国内外研究文献综述,以及本文的基本内容、研究方法、创新与不足等。第二部分文化产业与财税政策作用机理分析。该部分阐述了文化产业的属性；分析了文化产业财税政策的作用机理。第三部分我国文化产业财税政策运行状况。该部分分析了我国文化产业发展的现状,分析了我国现行的文化产业财税政策的运行状况,指出了运行中存在的主要问题。在财政方面,对文化产业投入不足,财政资金使用效率低下。在税收方面,缺乏完整、连贯的税收体系,税收政策缺乏针对性,税收优惠措施单一,文化企业税负较重。第四部分国外促进文化产业发展的财税政策及经验借鉴。首先,从财政、税收两方面,分别介绍了美国、韩国、日本三个国家的文化产业财税政策。然后,分析总结可供我国借鉴的基本经验：从法律高度、财税政策角度,促进文化产业的发展。第五部分促进我国文化产业发展的财税政策建议。借鉴国际经验,针对我国文化产业财税政策的运行状况,提出促进文化产业发展的财税政策建议。在财政政策方面,要加大财政支出力度,提高资金使用效率,建立文化产业投资基金,构建文化产业融资环境。在税收政策方面,要健全文化产业税收体系,增强税收政策的针对性,完善税收优惠政策,降低文化企业的税收负担。财税政策的综合运用,促进文化产业的发展。本文的创新之处在于：理论与实践相结合,研究结论可靠,所提建议可行。在分析财税政策作用机理时,采用了理论分析的方法。在分析我国文化产业财税政策运行状况时,采用了实证分析的方法。在深入分析文化产业与财税政策的基础上,借鉴国外的先进经验,提出了促进我国文化产业发展的财税政策建议,具有较强的针对性和实际应用价值。由于经验所限,本文本着重要性原则,对文化产业财税政策运行中存在的主要问题及其解决办法进行研究。如何建立完整系统的文化产业财税政策体系,还有待于深入研究。
[Abstract]:With the rise of knowledge economy, as well as the worldwide shortage of resources and energy resources, environmental damage and other problems, many countries to vigorously develop cultural industries as a long-term national development strategy, with the in-depth development of economic globalization, The cultural industry of our country has encountered unprecedented challenges. At present, the development of our cultural industry is still relatively lagging behind, the industrial order is chaotic, and it cannot meet the increasing cultural needs of the people. In order to cope with the international cultural industry competition, China must vigorously develop cultural industry, optimize the pattern of cultural industry, make full use of cultural resources, and actively participate in the international cultural industry competition. In this process, fiscal and taxation policy support is essential. This paper studies and analyzes from two aspects of fiscal policy and tax policy, draws lessons from the experience of foreign cultural industry fiscal and taxation policy, and combines the practice of China's cultural industry finance and taxation policy, and puts forward some financial and tax policy suggestions suitable for the development of our cultural industry. This paper is divided into five parts. The first part introduces the background and significance of this paper, the literature review at home and abroad, as well as the basic content of this paper, research methods, innovation and deficiencies. The second part is the analysis of the function mechanism of the culture industry and the finance and tax policy, this part expounds the attribute of the culture industry, and analyzes the function mechanism of the culture industry finance and tax policy. The third part analyzes the current situation of the development of the cultural industry in China, and analyzes the operation of the current financial and taxation policy of the cultural industry in China. The main problems in operation are pointed out. In the aspect of finance, insufficient investment in cultural industry, inefficient use of financial funds, lack of a complete and coherent tax system, lack of pertinence of tax policies, The tax preference measure is single, the cultural enterprise tax burden is heavier. The fourth part is about the fiscal and taxation policies of foreign countries to promote the development of cultural industry. Firstly, it introduces the fiscal and taxation policies of the United States, South Korea and Japan respectively from the two aspects of finance and taxation. Then, it introduces the fiscal and taxation policies of the cultural industry in the United States, South Korea and Japan respectively. This paper analyzes and summarizes the basic experience that can be used for reference by our country: promoting the development of cultural industry from the angle of law and fiscal and taxation policy. The fifth part is the financial and taxation policy suggestions to promote the development of the cultural industry in China. Referring to the international experience, the author puts forward the fiscal and taxation policy suggestions to promote the development of the cultural industry in view of the operating situation of the fiscal and taxation policy of the cultural industry in China. It is necessary to increase the intensity of financial expenditure, improve the efficiency of the use of funds, establish investment funds for cultural industries, and build a financing environment for cultural industries. In terms of tax policies, we should improve the tax system of cultural industries and enhance the pertinence of the tax policies. To improve the preferential tax policy, reduce the tax burden on cultural enterprises, and promote the development of cultural industry through the comprehensive application of fiscal and taxation policies. The innovation of this paper lies in the combination of theory and practice, the conclusion of the study is reliable, and the suggestions are feasible. In the analysis of the mechanism of fiscal and taxation policy, the method of theoretical analysis is adopted. On the basis of deep analysis of cultural industry and fiscal and taxation policies, and drawing on the advanced experience of foreign countries, this paper puts forward some suggestions of fiscal and taxation policies to promote the development of cultural industry in China, which has strong pertinence and practical application value. Due to the limitation of experience, this paper, based on the principle of importance, studies the main problems existing in the operation of the finance and taxation policy of cultural industry and its solutions, and how to establish a complete and systematic system of finance and taxation policy of cultural industry remains to be further studied.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;G124

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