我国文化产业财税政策研究
发布时间：2018-11-15 19:03
【摘要】：文化产业在现代经济中占有重要的地位。这种独特性源于文化产品和服务在其生产过程中充分发挥人的创造性和科技创新的力量所产生的经济价值和文化价值。正是这种价值二重性使文化产品有别于一般商品,兼具私人产品和公共产品的混合特征,也决定了仅仅依赖市场机制,文化资源配置难以达到帕累托最优状态,因而需要政府有形之手介入来弥补市场失灵,正确理解这些问题的成因、结果及其对文化产业发展的影响至关重要。其中一个重要方面是财政税收政策。既有研究明显相对滞后,也不够系统、深入。 本文在经验研究和国际比较的基础上,运用相关经济理论和分析方法,从实践层面考察各国利用财税政策杠杆支持文化产业的积极意义,提出了我国支持文化产业发展的财税政策建议。 本文具有一定的理论和实践价值,主要体现在三个方面：一是从文化产业发展过程中所呈现的特征和内涵,来梳理文化产业的概念和分类,提出区分经济价值和文化价值这两个特征对于全面认识文化产业的本质具有重要意义,而不仅仅局限于发展文化创造财富的单向度思考方式。二是从经济学角度分析文化产品的外部性、公共产品属性,探讨政府介入文化产业并给予支持的必要性和制度功能,为研究财政支持文化产业发展奠定理论基础。三是从不同发展阶段回顾我国文化产业发展的成就及存在的问题,同时借鉴国外经验,提出了适合我国实际的支持文化产业的财税政策,为制定政策提供参考。 本文的创新性成果体现在：一是较为全面、系统地考察了衡量文化产业经济贡献的经济学分析方法,应用其中的一些方法综合比较世界各国文化产业对本国的经济贡献,以明确这一产业在各国经济中的现实地位,并以此为参照系,找出我国文化产业发展成为支柱产业的差距,为制定文化产业扶持政策提供决策依据。二是在借鉴国外文化产业发展经验的基础上,重点研究国外支持文化产业发展的财政税收政策,提出完善我国相关政策的建议。本文从上述两方面拓展了文化政策的研究范畴,文化政策决策在文化的经济价值和文化价值之间找到平衡点。
[Abstract]:Cultural industry plays an important role in modern economy. This uniqueness originates from the economic value and cultural value produced by the cultural products and services in the process of their production by giving full play to the creativity of human beings and the power of scientific and technological innovation. It is precisely this duality of value that distinguishes cultural products from general goods and has the mixed characteristics of both private and public goods, and it also determines that cultural resource allocation is difficult to achieve Pareto optimal state only by relying on market mechanisms. Therefore, it is necessary for the government to intervene in tangible hands to make up for the market failure. It is very important to correctly understand the causes of these problems, the results and their influence on the development of cultural industry. One important aspect is fiscal and tax policy. Both the research is obviously lagging behind, but also not systematic, in-depth. On the basis of empirical research and international comparison, this paper uses relevant economic theories and analytical methods to investigate the positive significance of various countries using fiscal and taxation policy leverage to support cultural industry from a practical perspective. This paper puts forward some suggestions on fiscal and taxation policies to support the development of cultural industry in our country. This paper has some theoretical and practical value, mainly reflected in three aspects: first, from the characteristics and connotation of the development of cultural industry, to sort out the concept and classification of cultural industry, It is of great significance to distinguish the economic value from the cultural value for understanding the essence of cultural industry in an all-round way, and not only for the unidirectional thinking mode of developing culture to create wealth. The second is to analyze the externality of cultural products and the attributes of public products from the angle of economics, and to discuss the necessity and institutional function of government intervention and support in cultural industry, which will lay a theoretical foundation for the study of the development of cultural industry supported by finance. The third is to review the achievements and problems in the development of cultural industry from different stages of development, and at the same time, to draw lessons from foreign experience and put forward the fiscal and taxation policies suitable for our country's actual cultural industry, which can provide reference for the formulation of the policy. The innovative achievements of this paper are as follows: first, the economic analysis methods of measuring the economic contribution of cultural industry are systematically investigated, and some of the methods are used to comprehensively compare the economic contribution of cultural industries to their own countries in the world. In order to clarify the realistic position of this industry in the national economy and take it as a frame of reference, this paper finds out the gap between the development of cultural industry and the pillar industry in our country, and provides the decision basis for making the supporting policy of cultural industry. Secondly, on the basis of drawing lessons from the development experience of foreign cultural industry, this paper focuses on the study of foreign fiscal and taxation policies to support the development of cultural industry, and puts forward some suggestions for perfecting the relevant policies in China. This paper extends the scope of cultural policy research from the above two aspects. The cultural policy decision finds a balance between the economic value and cultural value of culture.
【学位授予单位】：东北财经大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F812.42;G124
[Abstract]:Cultural industry plays an important role in modern economy. This uniqueness originates from the economic value and cultural value produced by the cultural products and services in the process of their production by giving full play to the creativity of human beings and the power of scientific and technological innovation. It is precisely this duality of value that distinguishes cultural products from general goods and has the mixed characteristics of both private and public goods, and it also determines that cultural resource allocation is difficult to achieve Pareto optimal state only by relying on market mechanisms. Therefore, it is necessary for the government to intervene in tangible hands to make up for the market failure. It is very important to correctly understand the causes of these problems, the results and their influence on the development of cultural industry. One important aspect is fiscal and tax policy. Both the research is obviously lagging behind, but also not systematic, in-depth. On the basis of empirical research and international comparison, this paper uses relevant economic theories and analytical methods to investigate the positive significance of various countries using fiscal and taxation policy leverage to support cultural industry from a practical perspective. This paper puts forward some suggestions on fiscal and taxation policies to support the development of cultural industry in our country. This paper has some theoretical and practical value, mainly reflected in three aspects: first, from the characteristics and connotation of the development of cultural industry, to sort out the concept and classification of cultural industry, It is of great significance to distinguish the economic value from the cultural value for understanding the essence of cultural industry in an all-round way, and not only for the unidirectional thinking mode of developing culture to create wealth. The second is to analyze the externality of cultural products and the attributes of public products from the angle of economics, and to discuss the necessity and institutional function of government intervention and support in cultural industry, which will lay a theoretical foundation for the study of the development of cultural industry supported by finance. The third is to review the achievements and problems in the development of cultural industry from different stages of development, and at the same time, to draw lessons from foreign experience and put forward the fiscal and taxation policies suitable for our country's actual cultural industry, which can provide reference for the formulation of the policy. The innovative achievements of this paper are as follows: first, the economic analysis methods of measuring the economic contribution of cultural industry are systematically investigated, and some of the methods are used to comprehensively compare the economic contribution of cultural industries to their own countries in the world. In order to clarify the realistic position of this industry in the national economy and take it as a frame of reference, this paper finds out the gap between the development of cultural industry and the pillar industry in our country, and provides the decision basis for making the supporting policy of cultural industry. Secondly, on the basis of drawing lessons from the development experience of foreign cultural industry, this paper focuses on the study of foreign fiscal and taxation policies to support the development of cultural industry, and puts forward some suggestions for perfecting the relevant policies in China. This paper extends the scope of cultural policy research from the above two aspects. The cultural policy decision finds a balance between the economic value and cultural value of culture.
【学位授予单位】：东北财经大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F812.42;G124
【引证文献】
相关期刊论文 前1条
1 肖帅;何艺;;发达国家文化产业公共财政政策新趋势及对我国的启示[J];经济研究参考;2015年23期
相关硕士学位论文 前3条
1 武开男;辽宁省文化产业融资法律问题研究[D];沈阳工业大学;2015年
2 翟璐;韩国文化产业政策分析[D];吉林大学;2015年
3 吴，
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