促进我国动漫产业发展的税收政策研究

发布时间：2018-02-10 08:41

本文关键词： 动漫产业税收政策税收优惠　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：进入新世纪后,信息全球化使得各国之间的交流越来越密切,随着全球化进程的增快,经济、军事、政治等方面的强盛已经不再是评判国际竞争力的唯一指标。人们不再单纯只对生活资料有需求,也对精神文明建设有了新的标准。文化正是一种内在的精神层面的宝贵财富,因此文化软实力在当下也是各国博弈过程中一个重要的筹码。文化产业已经融入了现代化的经济模式中,成为了国家发展中不可或缺的一部分。动漫产业是文化产业中重要的一部分,在我国是一个新兴的朝阳产业。一些国家的动漫产业已经十分成熟:比如美国的迪士尼、漫威,日本的日升社、京阿尼、吉普力工作室,英国的先锋动画等等,这些动漫界的“标杆”每年都在向全世界输出着大量的动漫作品。这不仅为各国宣传本国文化、增强影响力提供了一个很好的途径,还为各国的经济增长贡献了力量,有些国家的动漫产业甚至成为了其经济发展中的支柱产业。动漫产业的发展不仅可以为国家的经济增长做贡献,还能起到传播主流价值观、提升一国综合影响力的作用。动漫产业本身具有受众群体广泛、创新性强、发展前景广阔、产值增长迅速的特点。并且动漫产业的发展能够带动一系列周边产业的发展,如出版业、衍生产品生产和经营等。我国的动漫产业仍处在初级阶段,其内容较为简单,面向的受众群体也比较单一,并且缺乏相应的政策扶持。动漫产业的发展受到政治经济、社会发展水平等多方面的影响,本文紧密围绕促进动漫产业发展这一主题,以税收政策为突破口,结合国际经验,为我国动漫产业的进一步发展提供有益的借鉴。
[Abstract]:After entering the new century, the globalization of information has made the exchanges between countries closer and closer. With the increasing process of globalization, economic and military, The strength of politics is no longer the only indicator of international competitiveness. People no longer only need the means of living, but also have new standards for the construction of spiritual civilization. Therefore, cultural soft power is also an important bargaining chip in the game process of various countries. The cultural industry has been integrated into the modern economic model. Animation industry is an important part of the cultural industry, in China is a rising sun industry. Some countries animation industry is very mature: for example, the United States Disney, Marvel, Japan's Japanese news agency, Kyoani, Gyibug Studio, British avant-garde animation and so on, these animation industry's "benchmark" every year to the world export a large number of anime works. This is not only for countries to promote their own culture, Increasing influence provides a good way to increase influence and contributes to the economic growth of all countries. The animation industry of some countries has even become a pillar industry in their economic development. The development of the animation industry can not only contribute to the country's economic growth, but also spread mainstream values. The animation industry itself has the characteristics of broad audience, strong innovation, broad development prospects and rapid growth of output value. Moreover, the development of animation industry can promote the development of a series of peripheral industries. For example, the publishing industry, the production and management of derivative products, etc., the animation industry in China is still in its infancy, its content is relatively simple, and the audience for it is also relatively single. And lack of corresponding policy support. The development of animation industry is influenced by political economy, social development level and so on. This paper closely revolves around the theme of promoting the development of animation industry, taking tax policy as the breakthrough point, combining with international experience, For the further development of animation industry in China to provide useful reference.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G124;F812.42

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