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为研究税收政策对新闻出版产业的激励作用,采用理论分析和经济学分析对现行新闻出版产业税收政策进行定性研究。运用公共产品理论、产业生命周期理论和公共财政理论进行理论阐述,并对产业税收政策激励效应进行具体分析, 由此说明: 一方面, 税收调控政策与新闻出版产业具有密切的关联性; 另一方面, 政府灵活运用税收优惠政策扶持与激励我国的新闻出版产业发展,具有不可替代的重要独特作用。
In order to study the incentive effect of the taxation policy on the press and publication industry, this paper conducts a qualitative research on the taxation policies of the current press and publication industry by theoretical analysis and economic analysis. The article uses public product theory, industrial life cycle theory and public finance theory to elaborate the theory, and analyzes the incentive effect of industrial tax policy. It shows that on the one hand, tax regulation and control policy is closely related to the press and publishing industry; Aspects, the government has the important and irreplaceable role of using the preferential tax policies to support and stimulate the development of China’s press and publishing industry.