加拿大影视产业税收优惠政策的启示

发布时间：2018-03-11 04:22

本文选题：加拿大　切入点：影视产业　出处：《电影文学》2017年17期 　论文类型：期刊论文

【摘要】：文化创意产业是21世纪的朝阳产业,而作为文化创意产业重要组成部分的影视产业是一国文化"软实力"的重要体现,对拉动现代经济快速增长起着至关重要的作用。本文通过对近年加拿大影视产业税收优惠政策以及相关法律法规进行系统研究,分析其对加拿大影视产业发展的影响,并以此为借鉴,为我国政府、相关机构及业内人士的决策与思考提供理论依据,从而更加科学地制定适合我国影视产业发展的税收优惠政策。
[Abstract]:The cultural creative industry is the sunrise industry in 21th century, and the film and television industry, as an important part of the cultural creative industry, is an important embodiment of the "soft power" of a country's culture. This paper makes a systematic study on the preferential tax policy and related laws and regulations of Canadian film and television industry in recent years, and analyzes its influence on the development of Canadian film and television industry. It can be used for reference to provide the theoretical basis for the decision and thinking of our government, relevant institutions and insiders, so as to formulate more scientific preferential tax policies suitable for the development of China's film and television industry.
【作者单位】：天津理工大学艺术学院;
【分类号】：J997.11

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