我国中央政府数字出版财税政策探究

发布时间：2018-05-21 21:35

本文选题：数字出版 + 财税政策　；参考：《中央财经大学学报》2015年S1期

【摘要】：近年来我国数字出版业发展迅猛。数字出版的文化产品的特殊属性决定了在其发展过程中政府介入的必要性。我国现行的政府财税政策对数字出版产业的发展起到了积极的推动作用,但仍然存在一些不足。笔者系统地对我国中央政府出版业财税政策进行梳理并加以深入分析,力图阐明我国数字出版业财税政策的发展现状,探究其财税政策的效用,并在此基础上提出相关建议,以推动我国数字出版业的科学发展。
[Abstract]:In recent years, China's digital publishing industry has developed rapidly. The special attribute of the cultural products of digital publishing determines the necessity of government intervention in the process of its development. The current government fiscal and taxation policy has played a positive role in promoting the development of digital publishing industry, but there are still some shortcomings. The author systematically combs and analyzes the fiscal and taxation policies of the central government publishing industry in China, tries to clarify the present situation of the fiscal and taxation policies of the digital publishing industry in China, probes into the effectiveness of the fiscal and taxation policies, and puts forward some relevant suggestions on this basis. In order to promote the scientific development of China's digital publishing industry.
【作者单位】：中央财经大学出版经济发展研究中心;中央财经大学文化与传媒学院;
【分类号】：F812.0;G239.2-F

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