文化产业税收优惠法律问题研究

发布时间：2018-09-01 06:40

【摘要】：文化产业被誉为二十一世纪的“朝阳产业”,是提升国家软实力的重要途径。税收调节作为国家宏观调控手段之一,在促进文化体制改革和文化产业发展的过程中发挥了重大作用。从宏观上看,税收优惠可以降低文化产业的投资风险→增加文化产业发展的资本→拓宽政府的税源基础→创造更多的税收收入→政府更有能力对文化产业实施税收优惠→降低文化产业投资风险,显而易见,如此循环往复便会形成税收促进文化产业发展的良性激励机制。但就目前我国的文化产业发展状况来看,现有的税收制度已对文化产业的发展形成了制约。因此,研究文化产业税收优惠中存在的法律问题,优化文化产业的税收优惠支持模式就显得十分必要。本文在当前国家全面支持文化产业发展的大背景之下,以文化产业中流转税与营业税为主要研究对象,首先分析了税收优惠介入文化产业的必要性以及我国文化产业税收优惠的现状,在此基础之上从立法和执法两个层面出发,对目前我国文化产业税收优惠实践中存在的问题加以分析,最后以文化产业立法层面中的税收优惠法律制度建设和执法层面中的税种协调与改革为思路,借鉴国外文化产业发达国家的税收优惠经验从而提出未来我国文化产业税收优惠支持的完善对策与建议。
[Abstract]:Cultural industry is known as "sunrise industry" in 21 century, which is an important way to enhance national soft power. As one of the national macro-control means, tax regulation plays an important role in the process of promoting the reform of cultural system and the development of cultural industry. From a macro point of view, Tax preference can reduce the investment risk of cultural industry and increase the capital for the development of cultural industry. Broaden the government's tax base and create more tax revenue. Investment risks in cultural industries, Obviously, this cycle will form a benign incentive mechanism to promote the development of cultural industry. However, the current tax system has restricted the development of cultural industry. Therefore, it is necessary to study the legal problems existing in the tax preference of cultural industry and optimize the supporting mode of tax preference for cultural industry. Under the background of the current national support for the development of cultural industry, this paper takes turnover tax and business tax in cultural industry as the main research object. First of all, it analyzes the necessity of tax preference to intervene in cultural industry and the present situation of China's cultural industry tax preference. On this basis, it starts from the two aspects of legislation and law enforcement. This paper analyzes the problems existing in the practice of tax preference for cultural industry in our country at present, and finally takes the construction of tax preferential legal system in the level of legislation of cultural industry and the coordination and reform of tax types in the level of law enforcement as the train of thought. Based on the experience of foreign cultural industry developed countries, this paper puts forward the countermeasures and suggestions to support the tax preferential support of our cultural industry in the future.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.22

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