基于我国文化产业发展的税收激励政策研究

• 作 者: 杨京钟 吕庆华
• 机 构: 黎明职业大学,华侨大学,
• 出 处: 中国文化产业评论
• 发表日期: 2011年02期
• 关键词: 税收激励政策 税收政策 现行税收 企业所得税 产业投资 税收优惠 国家税务总局 城镇土地使用税 流转课税 电影发行收入

为研究我国现行税收政策对文化产业的激励作用,采用比较分析法和图表法对现行税收政策扶持和激励文化产业发展进行定性研究,对现行税收激励政策在扶持文化产业发展中取得的积极作用以及存在的问题和不足进行具体分析比较。由此可以说明,一方面,税收激励政策与文化产业具有紧密的相关性。另一方面,运用税收政策,能够发挥税收政策杠杆工具来激励我国文化产业的可持续发展,进而构建具有中国国情的文化产业税收政策激励体系。

In order to study the incentive effect of the current taxation policy on the cultural industry in our country, this paper conducts a qualitative research on the current taxation policy support and incentive cultural industry development by using the comparative analysis and the chart method, and the positive role that the current taxation incentive policy has played in supporting the development of the cultural industry. Existing problems and deficiencies for specific analysis and comparison. This shows that on the one hand, tax incentives and cultural industries are closely related. On the other hand, the use of tax policy can leverage the tax policy to stimulate the sustainable development of China’s cultural industry, and then build an incentive system of tax incentives for cultural industries with China’s national conditions.