本文選題：陶瓷文化創(chuàng)意產(chǎn)業(yè) + 財稅政策　； 參考：《景德鎮(zhèn)陶瓷學院》2014年碩士論文

【摘要】：“瓷都”是景德鎮(zhèn)的另外一個名字，是擁有千年陶瓷文化的歷史古城，景德鎮(zhèn)人用特有的陶瓷藝術向世界展現(xiàn)了中華民族的文化內(nèi)涵。景德鎮(zhèn)陶瓷文化底蘊深厚，，文化創(chuàng)意產(chǎn)業(yè)與陶瓷相結(jié)合，成為了景德鎮(zhèn)經(jīng)濟發(fā)展中最具潛力的新興產(chǎn)業(yè)之一。發(fā)展陶瓷文化創(chuàng)意產(chǎn)業(yè)一方面要依賴市場的自然成長，另一方面也離不開政府的政策支持，財政稅收政策的支持尤為重要。然而，相比較其他產(chǎn)業(yè)而言，景德鎮(zhèn)政府對于陶瓷文化創(chuàng)意產(chǎn)業(yè)財政支持力度還不夠，政府的稅收管理也存在著缺陷，嚴重制約了陶瓷文化創(chuàng)意產(chǎn)業(yè)的全面發(fā)展。 本文主要采用的研究方法是文獻比較法和調(diào)查分析法，以政府支持陶瓷文化創(chuàng)意產(chǎn)業(yè)的財稅政策為研究對象。本文通過對景德鎮(zhèn)陶瓷文化創(chuàng)意企業(yè)關于政府財政政策支持情況和企業(yè)稅收負擔情況進行問卷調(diào)查，發(fā)現(xiàn)了陶瓷文化創(chuàng)意產(chǎn)業(yè)整體稅收負擔沉重，公共財政對于陶瓷文化創(chuàng)意產(chǎn)業(yè)的投入有待加強，財政對陶瓷文化創(chuàng)意企業(yè)知識產(chǎn)權獎勵支持不夠等問題。然后，本文通過對存在的問題進行分析并借鑒英、美、韓三國政府對文化創(chuàng)意產(chǎn)業(yè)的財稅支持政策，提出完善景德鎮(zhèn)政府支持陶瓷文化創(chuàng)意產(chǎn)業(yè)財稅政策的建議。本文研究的主要目的是提出完善景德鎮(zhèn)政府支持陶瓷文化創(chuàng)意產(chǎn)業(yè)財稅政策的建議，為促進景德鎮(zhèn)陶瓷文化創(chuàng)意產(chǎn)業(yè)更快更好發(fā)展創(chuàng)造有利條件。
[Abstract]:The "porcelain capital" is another name of Jingdezhen, an ancient city with thousands of years of ceramic culture. Jingdezhen people show the cultural connotation of the Chinese nation to the world with unique ceramic art. Jingdezhen ceramic culture is profound and the cultural and creative industry is combined with ceramics, which is the most potential new production in the economic development of Jingdezhen. One of the industries, the development of ceramic cultural and creative industries depends on the natural growth of the market on the one hand, on the other hand, the government's policy support is inseparable from the support of the government, and the support of the fiscal and tax policies is particularly important. However, in comparison with other industries, the Jingdezhen government has not enough financial support for the ceramic cultural and creative industries, and the government's tax management is also the same. There are defects which seriously restrict the comprehensive development of ceramic cultural and creative industries.
The main research methods used in this paper are literature comparison and investigation and analysis, and the government supports the fiscal and tax policies of the ceramic cultural and creative industries as the research object. Through a questionnaire survey on the government financial policy support and the tax burden of the enterprises in Jingdezhen ceramic cultural and creative enterprises, this paper finds the ceramic cultural creativity. The overall tax burden of the industry is heavy, the investment of the public finance for the ceramic cultural and creative industry needs to be strengthened, and the financial support for the Intellectual Property Awards of the ceramic cultural and creative enterprises is not enough. Then, this paper analyzes the existing problems and draws on the financial and tax support policies of the British, American and Korean governments to the cultural and creative industries. In order to improve the financial and tax policies of the ceramic cultural and creative industries by the Jingdezhen government, the main purpose of this paper is to put forward suggestions to improve the financial and tax policies of the Jingdezhen government to support the ceramic cultural and creative industries, and to create favorable conditions for the quicker and better development of the ceramic cultural and creative industries in Jingdezhen.
【學位授予單位】：景德鎮(zhèn)陶瓷學院
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：J527-F

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