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本文介绍了发达国家促进文化产业发展的各项税收优惠政策,并分析了我国现行税收政策在促进文化产业发展中存在的问题,提出了促进我国文化产业发展的税收政策建议.“,”This paper introduces preferential tax policies promoting the development of cultural industry in developed countries,and analyzes existing issues in tax policies promoting the development of cultural industry in China,then puts forward some policy suggestions.