加快发展我国新闻出版业的税收政策研究

发布时间：2018-06-13 13:47

本文选题：新闻出版业 + 税收政策　；参考：《财政部财政科学研究所》2012年硕士论文

【摘要】：文化产业在世界范围内被公认为朝阳产业和“黄金产业”。当今世界,文化产业已逐步发展成为各国经济的支柱产业和新的经济增长点。新闻出版业是文化产业的基础和核心组成部分,其发展繁荣不仅有助于我国产业结构和经济发展方式的转变,还有利于提升公众的思想文化水平,实现经济效应和文化效应“双丰收”。世界经济政治格局的变化,为新闻出版业带来了前所未有的历史性机遇和挑战。新时期,新闻出版业要不断做大做强,提升产业规模,优化产业结构,完善产业链；要坚持自主创新,加速实现由传统新闻出版业向现代新闻出版业的转变；要继续推进机制体制改革,进一步消除制约产业发展的体制性因素；要加强新闻出版业与国外的相互交流,积极推动新闻出版产品和服务“走出去”。税收政策是产业政策的重要组成部分,新闻出版业的大发展大繁荣离不开税收政策的有力支持。然而,目前我国促进新闻出版业发展的税收政策仍存在需要改进的地方。本文以新闻出版业税收政策为研究对象,新闻出版业包括新闻业和出版业。改革开放三十年来,我国新闻出版业先后经历了三个阶段,实现了由复苏到发展再到繁荣的跨越。“十一五”时期新闻出版业发展取得了巨大成就,但新时期新闻出版业仍要坚持发展和改革。美国、英国、法国等新闻出版大国都制定了促进新闻出版业发展的税收政策,且通常将产业政策寓于税收政策之中,对经济领域和文化领域采取有差别的税收政策,并在新闻出版业内部实行差别税率政策。结合新闻出版业新时期发展的方向,文章从五个方面较为详尽的阐述了现行税收政策,其问题和不足主要体现在：税收立法层次低、政策零散；税收优惠政策较笼统,针对性较差；税收优惠政策单一；整体税收负担相对重；税收政策缺乏长期性和稳定性；鼓励新闻出版产品和服务“引进来”、“走出去”的税收政策尚显不足。对于促进我国新闻出版业发展的税收政策,本文的结论如下：完善新闻出版业税收制度体系；细化新闻出版业差别税制；结合新闻出版业的产业链,实行多环节、税基式的税收优惠政策；降低新闻出版业税负,实施激励新闻出版企业创新的税收政策；借鉴国际经验,利用税收返还政策促进新闻出版业发展；完善支持新闻出版业体制改革的税收政策；完善有利于发展新闻出版业国际贸易的税收政策。
[Abstract]:The cultural industry is recognized as the sunrise industry and the "gold industry" worldwide. Nowadays, the cultural industry has gradually developed into a pillar industry and a new economic growth point in every country's economy. The press and publication industry is the foundation and core component of the cultural industry. Its development and prosperity not only contribute to the industrial structure and economic development of our country. The transformation of the way is beneficial to the promotion of the ideological and cultural level of the public and the realization of the "double harvest" of economic and cultural effects. The changes in the world economic and political pattern have brought unprecedented historic opportunities and challenges to the press and publishing industry. In the new period, the press and publication industry should be constantly bigger and stronger, to improve the industrial scale and optimize the industrial structure. To improve the industrial chain, we should adhere to the independent innovation and accelerate the transformation from the traditional press and publishing industry to the modern press and publishing industry. We should continue to promote the reform of the mechanism system and further eliminate the institutional factors that restrict the development of the industry; we should strengthen the mutual exchange between the press and publishing industry and foreign countries, and actively promote the products and services of the press and publishing "out of the world". The tax policy is an important part of the industrial policy. The great development and prosperity of the press and publishing industry can not be separated from the strong support of the tax policy. However, at present, the tax policy of promoting the development of the press and publishing industry still has a place to be improved.
This article takes the tax policy of the press and publishing industry as the research object, the press and publishing industry includes journalism and publishing industry. In the past thirty years, China's press and publishing industry has experienced three stages, which has realized the leap from recovery to development to prosperity. In the "11th Five-Year" period, the development of publishing industry has made great achievements, but the new period is new. The publishing industry still needs to adhere to the development and reform. The big countries such as the United States, Britain and France have formulated the tax policies to promote the development of the press and publishing industry, and usually put industrial policies in tax policies, adopt different tax policies on the economic and cultural fields, and carry out differential tax policies within the press and publishing industry. According to the direction of the new period of news and publishing industry, the article expounds the current tax policy in five aspects. Its problems and shortcomings are mainly reflected in the low level of tax legislation, scattered policies, relatively general tax preferential policies and poor pertinence, a single tax preferential policy, a relatively heavy tax burden, and a tax policy. Lack of long-term nature and stability; encouraging the "Introduction" of news and publishing products and services and the tax policy of "going out" still insufficient. The conclusion of this paper is as follows: improving the system of the tax system of the press and publishing industry, refining the differential tax system in the press and publishing industry, and combining news and publishing with the press and publication. Industry chain, the implementation of multi link, tax based tax preferential policies; reducing the tax burden of the press and publishing industry, implementing the tax policy of encouraging news and publishing enterprises to innovate; drawing on the international experience, using the tax return policy to promote the development of the press and publishing industry, perfecting the tax policy to support the reform of the press and publishing industry, and improving the development of the tax policy. The tax policy of international trade in the press and publishing industry.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F812.42;G239.2

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