文化产业财税政策研究

发布时间：2018-04-26 23:10

本文选题：文化产业 + 财政政策　；参考：《东北财经大学》2012年硕士论文

【摘要】：文化产业作为朝阳产业,其发展不仅能够转变经济增长方式,也能提升国家“软实力”。党的十七大以来,党中央、国务院把大力发展文化产业作为推动文化大发展大繁荣的战略选择之一,将文化产业发展纳入国家整体发展战略,国务院及各部委相继出台了一系列的政策来促进文化产业的发展。其中,财政和税收作为履行政府职能的重要政策工具和调控手段,在促进文化产业发展的过程中起着重要的作用,但当前我国文化产业财税支持力度不足、财政投入资金结构不合理、缺乏社会投入激励机制等问题影响了国家对文化产业支持的力度和效果,制约了我国文化产业的良性、快速的发展,因此如何科学、合理、有效地运用财税政策推进我国文化产业的发展,就具有重要的理论和实践意义。本文从六个方面进行了论述：第一部分：阐述了本文的研究背景、研究意义和国内外研究现状。研究背景指出了近几年我国文化产业取得的成就和存在的问题,从原因、问题、对策三个方面综述了国内外研究现状。第二部分：从国外和国内两方面对文化产业进行了界定和分类,描述了文化产业的特征和功能。第三部分：从经济学的角度论证了财政支出能影响文化产业的资源配置,运用数理模型说明了财政支出能影响企业的投资决策；从一般均衡出发分析了税收的需求和供给效应,从局部均衡出发分析了税收的替代和收入效应。第四部分：按时间顺序对近二十年来中央及各部委出台的文化产业财政政策进行了整理；按税种对文化产业所涉及的税收优惠政策进行了整理。第五部分：分别从财政和税收的角度指出我国文化产业发展中出现的问题。文化产业财政政策问题主要体现在公共财政的投入和支出结构上；文化产业税收政策问题主要体现在政策的涵盖面和引导作用上。第六部分：针对文化产业财税政策问题提出了政策建议。主要包括加大财政投入、优化支出结构、扩宽税收优惠范围、加强财税引导等措施。
[Abstract]:As the sun - facing industry , the development of cultural industry can not only change the way of economic growth , but also promote the " soft power " of the country . The Party Central Committee and the State Council have adopted a series of policies to promote the development of cultural industry .

This paper discusses six aspects :

The first part : The research background , the research significance and the research situation at home and abroad are described in this paper . The research background points out the achievements and problems of the cultural industry in China in recent years , and summarizes the domestic and foreign research status from three aspects : cause , problem and countermeasure .

The second part : defines and classifies the cultural industry from both foreign and domestic aspects , and describes the features and functions of the cultural industry .

The third part : From the point of view of economics , the financial expenditure can influence the resource allocation of the cultural industry , and the mathematical model is used to illustrate that the financial expenditure can influence the investment decision of the enterprise ;
This paper analyzes the demand and supply effect of tax from the general equilibrium , and analyzes the substitution and income effect of tax from the local equilibrium .

The fourth part : The fiscal policy of the cultural industry issued by the central government and ministries in the last 20 years has been collated in chronological order ;
The tax preferential policies related to the cultural industry are sorted according to the taxes .

The fifth part : points out the problems in the development of Chinese cultural industry from the angle of finance and taxation , respectively . The financial policy of cultural industry is mainly reflected in the input and expenditure structure of public finance ;
The problem of tax policy in cultural industry is mainly reflected in the meaning and guidance of policy .

In the sixth part , policy suggestions are put forward aiming at the problem of fiscal and taxation policy in cultural industry , which mainly includes measures such as increasing financial input , optimizing expenditure structure , widening tax preferential scope , and strengthening financial and tax guidance .

【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G124

【参考文献】