促进我国影视产业发展的税收政策研究

发布时间：2018-04-10 05:08

本文选题：影视产业　切入点：税收政策　出处：《云南财经大学》2017年硕士论文

【摘要】：经济新常态下,我国宏观经济的发展进入慢速增长阶段,投资及出口增速明显回落,消费对我国国民经济增长的贡献率大幅提升。在此背景下,一方面寻求新的经济增长点,以促进消费为契机从而带动一系列行业发展的新经济增长点日益受到重视与扶持。另一方面,随着我国经济的不断发展和人民物质生活水平的不断提高,人民群众对各种精神文化享受特别是影视产品的需求也越来越多。人们对优秀影视作品的追捧带动了相关行业的发展,如对原著的热捧及其相关衍生品的热销,一定程度上促进了影视基地的建设及摄影录像设备、特效技术的不断提高。我国巨大且日益增长的影视文化消费需求应该有相应的供给保证,加大对影视产业的政策扶持力度、提高供给量,不仅是落实供给侧改革的一个重要方面,更是对推动经济增长大有裨益。作为文化产业的重要组成部分,我国影视产业整体发展较为缓慢,目前既未形成完整的产业链,也未形成具有核心竞争力的品牌优势,需要政府介入该行业,综合运用各种政策特别是税收政策及相关的配套措施,合理引导及促进影视产业形成产业聚集、完善产业链,增强其核心竞争力和品牌优势。本文首先从论证政府支持影视产业发展的理论依据入手,分析政府介入的合理性和有效性;在全面梳理了目前我国现行的影视产业税收政策及存在的问题后,以影视行业上市公司税负的实证分析为例证,进一步论证目前影视行业税收政策存在的问题;最后总结主要国家促进影视产业发展的税收政策及相关配套措施,借鉴经验并结合我国国情,从优化税收优惠政策、政府补助、专项基金的建设等方面为促进我国影视产业的发展提出有针对性的对策建议。本文的创新之处在于:一方面对影视产业现行的相关税收政策及配套措施进行全面的梳理,并对目前的政策做一个总结和评述;另一方面,鉴于影视产业自身发展状况,单独针对促进影视产业发展的税收政策研究较少,而本文正是以此为视角,同时结合其他配套措施,解决了以往文献中仅涉及税收政策的不足。不足之处在于,由于影视行业上市公司数量较少,收集到的数据并不十分全面,加之本人学术水平有限,文章的理论高度也有待提升。
[Abstract]:Under the new normal state of economy, the development of China's macro-economy has entered the stage of slow growth, the growth rate of investment and export has dropped obviously, and the contribution rate of consumption to the growth of our national economy has been greatly increased.In this context, on the one hand, to seek new economic growth point, to promote consumption as the opportunity to promote the development of a series of new economic growth points are increasingly attached importance to and support.On the other hand, with the development of economy and the improvement of people's material living standard, the people need more and more spiritual and cultural enjoyment, especially the film and television products.The pursuit of excellent film and television works has led to the development of related industries, such as the enthusiasm of the original book and its related derivatives, to a certain extent, has promoted the construction of film and television base, photographic and video equipment, and the continuous improvement of special effects technology.The huge and growing demand for film and television culture consumption in our country should have the corresponding supply guarantee. It is not only an important aspect to carry out the supply-side reform to increase the policy support to the film and television industry, but also to increase the supply quantity.It is also of great benefit to promoting economic growth.As an important part of the cultural industry, the overall development of the film and television industry in China is relatively slow. At present, there is neither a complete industrial chain nor a brand advantage with core competitiveness, so it is necessary for the government to intervene in the industry.By synthetically applying various policies, especially tax policies and related supporting measures, we can reasonably guide and promote the film and television industry to form industrial agglomeration, perfect the industrial chain, and strengthen its core competitiveness and brand advantages.Firstly, this paper analyzes the rationality and effectiveness of the government intervention from the theoretical basis of the government supporting the development of the film and television industry; after comprehensively combing the current tax policy and existing problems of the film and television industry in our country,Taking the empirical analysis of the tax burden of the listed companies in the film and television industry as an example, this paper further demonstrates the problems existing in the current tax policy of the film and television industry; finally, it summarizes the tax policies of the major countries to promote the development of the film and television industry and the related supporting measures.Based on the experience and the situation of our country, this paper puts forward some countermeasures and suggestions to promote the development of China's film and television industry from the aspects of optimizing the preferential tax policy, the government subsidy, the construction of special fund, and so on.The innovation of this paper lies in: on the one hand, it comprehensively combs the current relevant tax policies and supporting measures of the film and television industry, and makes a summary and comment on the current policies; on the other hand, in view of the development situation of the film and television industry itself,There are few studies on the tax policy to promote the development of the film and television industry alone, and this article is just from this perspective, and combined with other supporting measures, to solve the previous literature only involved in the lack of tax policy.The deficiency lies in the fact that because of the small number of listed companies in the film and television industry, the data collected is not very comprehensive, and the academic level of my own is limited, the theoretical height of the article needs to be improved.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：J943;F812.42

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