目前,我国公共文化正处于一个全面发展的新阶段,如何运用财税政策促进公共文化建设与发展,成为人们关注的重要课题。本文总结梳理了发达国家支持公共文化发展的财税政策特征,旨在对完善我国公共文化财税政策提供一些有益的借鉴。 At present, the public culture of our country is in a new stage of all-round development. How to use the fiscal and taxation policies to promote the construction and development of public culture has become an important issue that people are concerned about. This paper summarizes the characteristics of fiscal policy in developed countries in support of public cultural development, and aims to provide some useful references for improving our public cultural and tax policies.