广州市文化产业的财税政策研究

发布时间：2018-07-01 07:44

本文选题：广州 + 文化产业　；参考：《暨南大学》2013年硕士论文

【摘要】：作为21世纪的朝阳产业，文化创意产业具有丰富的底蕴和巨大的张力，在全球化趋势的助推下其逐渐由经济体系的边缘走向中心，成为政府关注的焦点。作为政府调控文化创意产业的基础性工具，目前国内对财税政策的研究主要从宏观层面进行分析，范围虽广但深度不足。基于此，本论文立足于广州市文化创意产业的战略地位，深入剖析广州市文化创意产业的发展现状，旨在说明政府应如何恰当地运用财税政策，以解决制约广州市文化创意产业发展中的关键因素，实现广州市文化创意产业的突破性发展。本文第一部分主要探讨财税政策扶持文化创意产业发展的理论依据。在明确界定文化创意产业的内涵和行业范畴的基础上，主要从文化产品的外部性特征、新经济增长理论、需求消费理论等角度对财税政策扶持文化创意产业发展的合理性和必要性进行辨析。本文第二部分对财政投入、税收优惠、投融资支持这三种政策工具的作用机理和优劣势进行了详细分析，说明为实现一定的产业目标，政府应如何选择合适的政策工具。本文第三部分系统梳理了当前广州市文化创意产业发展的财税政策环境，重点突出增值税扩围改革对文化创意产业发展的影响。本文第四部分从经济效应和社会效应两个角度对上述财税政策的实施效果进行分析，，并以新经济增长理论模型为基础，研究文化创意产业对地区经济增长的贡献。通过对论文主题的相关研究，有了以下三方面见解第一，文化创意产业的经济属性和文化产品的准公共品特征是财税政策支持文化创意产业发展的前提。第二，财税政策支持文化创意产业发展有其深刻的理论依据，本文在新经济增长理论和外部性理论的框架下，对“文化创意产业形成国民经济新增长点”这一观点进行了深入剖析，从中发现了发展文化创意产业的有益启示——重视财税政策对文化资源配置的引导作用；注重文化创意产业中人力资本、知识、技术的积累和创新。第三，对于财税政策支持文化创意产业发展的实践操作，无论是模式的实施，还是路径的推进，都必须与当地的文化基础和文化特色相适应。
[Abstract]:As a sunrise industry in the 21st century, the cultural creative industry has rich inside information and great tension, which has gradually moved from the edge of the economic system to the center under the help of the globalization trend, and has become the focus of the government's attention. As a basic tool for the government to regulate and control the cultural and creative industries, the current domestic research on fiscal and taxation policies is mainly analyzed from the macro level, although the scope is wide but the depth is insufficient. Based on this, this paper is based on the strategic position of Guangzhou's cultural and creative industries, deeply analyzes the current situation of Guangzhou's cultural and creative industries, in order to explain how the government should properly use fiscal and tax policies. In order to solve the key factors restricting the development of Guangzhou's cultural and creative industries, the breakthrough development of Guangzhou's cultural and creative industries can be realized. The first part of this paper mainly discusses the theoretical basis of fiscal and taxation policies to support the development of cultural and creative industries. On the basis of clearly defining the connotation and industry category of cultural creative industry, mainly from the external characteristics of cultural products, the theory of new economic growth, The rationality and necessity of supporting the development of cultural and creative industries by fiscal and taxation policies are analyzed from the point of view of demand and consumption theory. In the second part of this paper, the function mechanism, advantages and disadvantages of the three kinds of policy tools, such as fiscal input, tax preference and investment and financing support, are analyzed in detail, and how the government should choose the appropriate policy tools in order to achieve a certain industrial goal. The third part of this paper systematically combs the current development of cultural and creative industries in Guangzhou fiscal and tax policy environment, focusing on the value added tax expansion of the impact on the development of cultural and creative industries. The fourth part of this paper analyzes the effect of the fiscal and taxation policy from the two aspects of economic effect and social effect, and studies the contribution of cultural and creative industries to regional economic growth based on the new economic growth theory model. Through the related research on the theme of the thesis, there are three views: first, the economic attribute of cultural creative industry and the quasi-public goods characteristics of cultural products are the premise of fiscal policy to support the development of cultural and creative industry. Second, fiscal and taxation policies support the development of cultural and creative industries with profound theoretical basis. This paper is based on the theory of new economic growth and the theory of externality. This paper makes a thorough analysis of the viewpoint that "cultural and creative industries form a new growth point of national economy", and finds out the beneficial enlightenment of developing cultural and creative industries-paying attention to the guiding role of fiscal and taxation policies in the allocation of cultural resources; Pay attention to the accumulation and innovation of human capital, knowledge and technology in cultural and creative industries. Thirdly, for the practical operation of fiscal policy to support the development of cultural and creative industries, both the implementation of the model and the promotion of the path must be adapted to the local cultural foundation and cultural characteristics.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.7;G124

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