国外文化产业财税扶持政策法规体系研究:最新进展、模式与启示

发布时间：2018-03-04 13:32

本文选题：文化产业　切入点：政府扶持　出处：《国外社会科学》2015年04期 　论文类型：期刊论文

【摘要】：文化产业发达国家在财税扶持文化产业政策法规方面形成了较具共性的做法与模式。一是在国家宪法的具体条款中明确对文化产业的扶持,建构了文化产业财税扶持体系的合法性基础;二是制定文化基本法,作为扶持文化产业的"文化宪法",形成了文化产业财税扶持的基础框架体系;三是不同细分行业的文化产业财税扶持模式,突出了对公共文化发展与电影产业的重视;四是基于文化产业价值链的财税扶持政模式,体现出发达国家对艺术家、文化内容创新与技术创新等前端价值链构成要素的重视,也说明了从源头生产与控制文化版权的重要性。鉴于此,我国应积极借鉴国外文化产业财税扶持政策法规的经验,构建起四位一体的文化产业财税扶持政策法规体系,为文化产业竞争力提升与我国国际文化话语权的构建提供夯实保障。
[Abstract]:The cultural industry developed countries have formed more general practice and mode in the aspect of finance and taxation supporting cultural industry policies and regulations. One is to explicitly support the cultural industry in the specific provisions of the national constitution. The legal foundation of the supporting system of finance and taxation of cultural industry is constructed, and the basic law of culture is formulated as the "cultural constitution" to support the cultural industry, which forms the basic framework system of financial and tax support for cultural industry. The third is the financial and tax support mode of different subdivision industries, which highlights the importance attached to the development of public culture and the film industry, and the fourth is the fiscal and tax support model based on the cultural industry value chain, which reflects the developed countries' views on artists. The importance of cultural content innovation, technology innovation and other front-end value chain elements also shows the importance of producing and controlling cultural copyright from the source. In view of this, our country should actively learn from the experience of foreign cultural industry finance and tax support policies and regulations. A four-in-one system of financial and tax support policies and regulations for cultural industries is constructed, which provides a solid guarantee for the promotion of the competitiveness of cultural industries and the construction of international cultural discourse rights in China.
【作者单位】：同济大学人文学院文化产业系;同济大学媒体产业研究所;华东政法大学;
【基金】：国家自然科学基金项目(71473176) 上海市哲学社会科学规划课题一般项目(2014BGL001) 上海市哲学社会科学规划青年课题(批准号:2014EGL003)
【分类号】：D912.1;D912.2

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