我国动漫产业税收法律制度研究
发布时间：2019-02-28 19:03
【摘要】：进入21世纪后，纵观世界上的各个经济实力强大的国家，都越来越认识到国家经济实力、军事实力的对抗已经远远不能满足这个经济文化全球化发展迅速的国际大环境了，人们更关注的是一个国家的文化方面的软实力的较量。动漫产业作为一个新兴的创意产业，以其创新性高，科技含量高，对日常生活的渗透性强，，对相关的产业带动性广，增长迅速、发展潜力巨大等特点，越来越成为发达国家的文化支柱产业。 本文第一章主要对我国动漫产业的现状做一个大致的概述，从我国动漫产业的起步到缓慢发展再到当前我国的文化大发展大繁荣，梳理我国动漫产业发展脉络，并指出当前动漫产业发展过程中仍然存在的问题。第二章阐述我国动漫产业税收制度近十年来的演进过程，对当前我国的动漫产业税收制度进行概括与总结，并结合企业发展实际将当前税收优惠政策中存在的不足一一列出。第三章主要概述了一些动漫大国的动漫产业发展状况并对其在动漫领域采取的税收政策进行总结，为我国动漫产业税收政策的发展提供借鉴。本文的第四章主要对我国的动漫产业税收优惠政策从各个层面提出完善建议。 本文的意义在于梳理当前我国动漫产业的发展状况，对我国动漫产业是税收优惠政策的演进状况进行概述，并对我国现如今动漫产业的合理与不合理之处进行评价，并期望为动漫产业税收政策的建立健全和完善发展提出更为详尽的对策，为我国动漫产业的大发展大繁荣提供更为切实有行的税收方案。
[Abstract]:After entering the 21st century, all the countries with strong economic power in the world are more and more aware of their national economic strength, and the confrontation of military strength is far from satisfying this international environment of rapid development of economic and cultural globalization. What people pay more attention to is the contest of soft power in a country's culture. Animation industry, as a new creative industry, is characterized by its high innovation, high technology content, strong permeability to daily life, wide driving force to related industries, rapid growth, huge development potential, and so on. More and more become the cultural pillar industry of developed countries. The first chapter of this paper mainly makes a general overview of the current situation of the animation industry in China, from the beginning to the slow development of the animation industry in our country and then to the great cultural development and prosperity in our country, to sort out the development context of the animation industry in our country. And pointed out the current animation industry development process still exist problems. The second chapter describes the evolution of the tax system of animation industry in China in the past ten years, summarizes and summarizes the current tax system of animation industry in China, and lists the shortcomings of the current preferential tax policy in combination with the actual development of enterprises. The third chapter mainly summarizes the development of animation industry in some major animation countries and summarizes the tax policy adopted in the field of animation, which provides a reference for the development of tax policy of animation industry in China. The fourth chapter of this paper mainly to our country animation industry tax preferential policy from various levels to put forward perfect suggestions. The significance of this paper is to sort out the current development of the animation industry in China, to summarize the evolution of our animation industry as a preferential tax policy, and to evaluate the rationality and irrationality of the animation industry nowadays in our country. And I hope to put forward more detailed countermeasures for the establishment and perfection of the animation industry tax policy, and to provide a more practical tax plan for the great development and prosperity of the animation industry in our country.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.22
本文编号：2432082
[Abstract]:After entering the 21st century, all the countries with strong economic power in the world are more and more aware of their national economic strength, and the confrontation of military strength is far from satisfying this international environment of rapid development of economic and cultural globalization. What people pay more attention to is the contest of soft power in a country's culture. Animation industry, as a new creative industry, is characterized by its high innovation, high technology content, strong permeability to daily life, wide driving force to related industries, rapid growth, huge development potential, and so on. More and more become the cultural pillar industry of developed countries. The first chapter of this paper mainly makes a general overview of the current situation of the animation industry in China, from the beginning to the slow development of the animation industry in our country and then to the great cultural development and prosperity in our country, to sort out the development context of the animation industry in our country. And pointed out the current animation industry development process still exist problems. The second chapter describes the evolution of the tax system of animation industry in China in the past ten years, summarizes and summarizes the current tax system of animation industry in China, and lists the shortcomings of the current preferential tax policy in combination with the actual development of enterprises. The third chapter mainly summarizes the development of animation industry in some major animation countries and summarizes the tax policy adopted in the field of animation, which provides a reference for the development of tax policy of animation industry in China. The fourth chapter of this paper mainly to our country animation industry tax preferential policy from various levels to put forward perfect suggestions. The significance of this paper is to sort out the current development of the animation industry in China, to summarize the evolution of our animation industry as a preferential tax policy, and to evaluate the rationality and irrationality of the animation industry nowadays in our country. And I hope to put forward more detailed countermeasures for the establishment and perfection of the animation industry tax policy, and to provide a more practical tax plan for the great development and prosperity of the animation industry in our country.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.22
【参考文献】
相关硕士学位论文 前1条
1 盛寅;我国当代动漫产业发展现状与发展对策研究[D];山西大学;2012年
本文编号：2432082
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