本文關(guān)鍵詞：促進(jìn)北京市文化創(chuàng)意產(chǎn)業(yè)發(fā)展的財(cái)稅政策研究，由筆耕文化傳播整理發(fā)布。

優(yōu)化北京市文化創(chuàng)意產(chǎn)業(yè)投資環(huán)境的財(cái)稅政策研究

Research on Tax Policy of Optimizing Investment Environment for Beijing Cultural and Creative Industry

[1]

DING Yun （School of Public Finance and Taxation, Capital University of Economics and Business, Beijing 100070, China）

首都經(jīng)濟(jì)貿(mào)易大學(xué)財(cái)政稅務(wù)學(xué)院,北京100070

文章摘要：投資環(huán)境對(duì)文化創(chuàng)意產(chǎn)業(yè)至關(guān)重要。北京作為首都，在文化創(chuàng)意產(chǎn)業(yè)投資環(huán)境方面既要符合人民需求，又要體現(xiàn)文化底蘊(yùn)和政府支持等獨(dú)特優(yōu)勢(shì)。然而與發(fā)達(dá)國(guó)家相比，北京市文化創(chuàng)意產(chǎn)業(yè)的發(fā)展還欠缺活力。優(yōu)化北京文化創(chuàng)意產(chǎn)業(yè)投資環(huán)境需要從多角度給予政策支持。從財(cái)政上，，可以科學(xué)設(shè)置和使用文化發(fā)展專項(xiàng)資金、發(fā)揮財(cái)政資金對(duì)民間投資的拉動(dòng)放大作用、積極拓展政府文化創(chuàng)意產(chǎn)品和服務(wù)的采購(gòu)制度；從稅收上，不僅可以從豐富文化創(chuàng)意產(chǎn)業(yè)的稅收激勵(lì)方式入手，還需要進(jìn)一步完善稅收政策以支持文化創(chuàng)意產(chǎn)業(yè)的“引進(jìn)來(lái)”和“走出去”。

Abstr：The investment environment is very important to cultural and creative industry. Beijing,as the capital of China,must not only conform to the needs of the people in terms of the investment environment of cultural and creative industry,but also reflect the u-nique advantage of cultural heritage and the support of the government. However,compared with the developed countries,the develop-ment of Beijing cultural and creative industry still lacks in vitality. Multi-angle policy support is therefore necessary for the optimiza-tion of the investment environment of Beijing cultural and creative industry. Financially,special funds can be set up and used for cul-tural development,financial funds can be utilized to activate and amplify private investment,and government procurement system can be developed for cultural and creative products and services. Fiscally,the tax incentives of the cultural creative industry can be adopt-ed,together with the further improvement of the tax policy so as to support the ＂bringing in＂ and ＂going global＂ of the cultural and creative industries.

文章關(guān)鍵詞：

Keyword：:cultural and creative industry investment environment the finance and taxation policy

課題項(xiàng)目：本文是北京市教委“促進(jìn)北京文化服務(wù)管理和文化創(chuàng)意產(chǎn)業(yè)財(cái)稅政策改革與創(chuàng)新對(duì)策研究”（項(xiàng)目編號(hào)：PXM2013-014205-0001527和首都經(jīng)濟(jì)貿(mào)易大學(xué)課題“促進(jìn)北京市文化創(chuàng)意產(chǎn)業(yè)發(fā)展的財(cái)稅政策研究”（項(xiàng)目編號(hào)：11JGB093）的階段性成果.

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  本文關(guān)鍵詞：促進(jìn)北京市文化創(chuàng)意產(chǎn)業(yè)發(fā)展的財(cái)稅政策研究，由筆耕文化傳播整理發(fā)布。