论文部分内容阅读
文化产业是指从事文化产品生产和提供文化服务的经营性行业。文化产业的发展不仅是国家经济增长的重要途径,也是增强一国综合国力的重要因素。文化产品的特征和产业发展的需要决定了财税政策的介入,现行财税政策对于文化产业的发展起到了一定积极作用,但还存在着很多不足。根据我国文化产业发展的具体情况,本着政府“有所为,有所不为”的原则,财政应重点扶持非营利性文化产业发展,可通过税收优惠政策间接支持营利性文化产业发展。
Cultural industry refers to the operating industry engaged in the production of cultural products and the provision of cultural services. The development of cultural industries is not only an important way for the country’s economic growth but also an important factor for enhancing the overall national strength of a country. The characteristics of cultural products and the need for industrial development determine the involvement of fiscal and tax policies. The current fiscal and taxation policies have played a positive role in the development of cultural industries, but there are still many deficiencies. According to the specific conditions of the development of cultural industries in our country, in line with the principle of “doing something and not doing things”, the government should focus on supporting the development of non-profit cultural industries and may indirectly support the development of for-profit cultural industries through the preferential taxation policies .