西方出版业财税激励政策的经验与启示

发布时间：2018-05-07 16:19

  本文选题：西方出版业 + 财税激励政策　； 参考：《编辑之友》2017年10期

【摘要】：十八届三中全会以来,党和国家高度重视文化产业发展。作为文化产业的主要力量,新闻出版业近年来发展迅速,成为我国文化产业发展的中坚力量。但与西方发达国家相比,仍存在很大差距。为保证新闻出版产业稳定健康发展,国家积极出台相关优惠政策,其中财税政策尤为重要。文章立足美国、日本、欧盟财政政策,对西方现有新闻出版行业发展形势和现行的财税政策进行分析,旨在为促进国内新闻出版业的繁荣壮大提供借鉴与启示。
[Abstract]:Since the third Plenary session of the 18th CPC Central Committee, the Party and the state have attached great importance to the development of cultural industries. 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 our country. But compared with the western developed countries, there is still a big gap. In order to ensure the steady and healthy development of the press and publishing industry, the state has actively issued preferential policies, of which fiscal and taxation policies are particularly important. Based on the fiscal policies of the United States, Japan and the European Union, this paper analyzes the current situation of the development of the press and publication industry in the West and the current fiscal and taxation policies, in order to provide reference and inspiration for promoting the prosperity and expansion of the domestic press and publication industry.
【作者单位】： 西安交通大学公共政策与管理学院;
【基金】：国家社会科学基金资助项目(71172186) 西安交通大学管理学院和陕西省地税局个人所得税研究项目(S0130039) 西安交通大学管理学院和陕西省地税局营改增税收负担问题研究项目(S0130045)
【分类号】：G239.1-F
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本文编号：1857605