促进我国文化产业发展的财税政策研究-财政学专业论文.docxVIP

摘 要 文化产业作为 21 世纪的绿色朝阳产业和我国发展的支柱性产业，符合国家宏观 政策支持的产业领域及产业政策激励的发展方向。任何产业的发展都离不开国家和政 府政策的强有力支持，财税政策作为政府宏观调节产业经济的重要工具，文化产业中 文化产品的特性和产业政策理论均说明了财税政策支持文化产业发展的必要性以及 独特的促进与激励作用。国家先后出台了一系列财税政策，其中既有对行业的普遍扶 持政策又有对特定对象的专项支持政策，这些政策在我国文化产业发展过程中发挥了 重要的促进作用。但是我国文化产业财政投入不足、资源配置效率不高、投入产出率 低、税收政策不完善等，依然是阻碍我国文化产业发展的难题。因此，如何合理、科 学的运用财税政策来促进我国文化产业的发展就显得非常重要。 本文在汲取国内外已有研究成果的基础上，将公共财政理论、幼稚产业理论、外 部性理论、产业周期理论，以及税收经济学、财税政策实践应用到支持与激励我国文 化产业发展的研究之中。从财政政策和税收政策的理论与实践两方面，阐述政府介入 文化产业发展的理论依据，国家财税宏观调控政策支持文化产业发展的运作机理，以 及财税政策激励文化产业发展的效用评价，借鉴国外文化产业财税政策经验，针对性 地提出构建符合中国国情，促进我国文化产业发展的财税对策和建议。本书运用比较 研究、实证分析，为我国文化产业可持续发展提供了一套具有创新意义的财税政策研 究方法，力求为政府相关部门支持文化大发展与大繁荣提供一套具有完整理论支撑， 具有可操作性，符合中国客观实际的财税政策改革方案。 关键词： 文化产业 财政政策 税收政策 ABSTRACT Cultural industry as a green sunrise industry in the 21st century and backbone for the development of the industry in our country, Comply with the development direction of the national macro policy support of the industry and industrial policy incentives. Strong support for the development of any industry is inseparable from the state and government policy, fiscal policy is an important tool for government macroeconomic regulation of industrial economy, cultural industry and cultural products characteristics and industrial policy theory explained the necessity of fiscal policy to support the development of cultural industries and special promotion and incentive effect. The state has issued a series of tax policies, which are both on the industry generally support policy and policy for special support to particular objects, these policies play an important role in the development process of Chinas cultural industry. But Chinas cultural industry lack of financial investment, resource allocation efficiency is not high, the input-output ratio is low, the tax policy is not perfect, is still the obstacle to the development of cultural industry in china. Therefore, how to rational, scientific use of fiscal policy to promote the development of Chinas cultural industry is very important. This