【摘要】：作為文化產(chǎn)業(yè)的主要力量,新聞出版業(yè)近年來發(fā)展迅速,已經(jīng)成為我國文化產(chǎn)業(yè)發(fā)展的中堅力量。但是同發(fā)達國家相比,我國的新聞出版業(yè)還有較大的提升空間。促進新聞出版產(chǎn)業(yè)的發(fā)展,需要多方面政策的支持,財稅政策是其中非常重要的方面。本文運用文獻綜合法、比較研究法以及理論聯(lián)系實際的方法,系統(tǒng)深入研究了我國新聞出版業(yè)的發(fā)展現(xiàn)狀,重點分析了財稅政策支持新聞出版業(yè)發(fā)展的理論依據(jù),以及當前我國財稅政策支持新聞出版業(yè)發(fā)展的現(xiàn)狀,結(jié)合美國、日本及歐盟各國的經(jīng)驗,提出了財稅政策更好支持新聞出版業(yè)發(fā)展的政策建議。本文主要包括四個方面的內(nèi)容。第一部分是綜述部分,即本文的第一章,主要是從選題背景和意義、相關概念、文獻綜述、研究思路進行概括和總結(jié),提出了本文的研究方向。第二部分是理論部分,集中在第二章,從外部性理論、馬克思主義政治經(jīng)濟學上層建筑理論、新聞出版業(yè)的特點、政府支持新聞出版業(yè)的必要性以及意義等方面進行論述,構建了財稅政策支持新聞出版業(yè)發(fā)展的理論基礎。第三部分是實踐部分,涵蓋了第三章、第四章、第五章和第六章的內(nèi)容。第三章介紹了當前我國新聞出版業(yè)的發(fā)展現(xiàn)狀、面臨的問題以及新聞出版未來的戰(zhàn)略重點。第四章分析了我國新聞出版業(yè)財稅政策的現(xiàn)狀,并在第五章進行了相應的評價。第六章主要是從國際視野考察了新聞出版業(yè)發(fā)達的美國、日本和歐盟各國對新聞出版業(yè)支持的經(jīng)驗,并提出了對我國新聞出版業(yè)發(fā)展的借鑒意義。第四部分就是本文的最后一章,即促進新聞出版業(yè)發(fā)展的政策建議,在綜合考查相關理論研究和國際、國內(nèi)政策實踐的基礎上,提出了加快我國新聞出版業(yè)發(fā)展的政策建議。本文具有一定的理論和實踐價值,主要體現(xiàn)在以下幾個方面。一是明確了新聞出版業(yè)的內(nèi)容,有助于了解對新聞出版業(yè)的特殊性的認識。二是拓展了新聞出版業(yè)的經(jīng)濟學研究視角。從外部性及馬克思主義經(jīng)濟學上層建筑理論出發(fā)研究了新聞出版業(yè)與政府和市場的關系,著重分析了財稅政策支持新聞出版業(yè)發(fā)展的理論依據(jù)。三是從一個新聞出版工作者的角度提出了新聞出版業(yè)的發(fā)展重點——數(shù)字出版。四是在對當前我國財稅政策支持新聞出版業(yè)的發(fā)展情況進行分析的基礎上,借鑒國際上新聞出版業(yè)發(fā)達國家的經(jīng)驗,提出了改進和完善支持新聞出版業(yè)發(fā)展的財稅政策建議。此外,針對當前新聞出版集團化、規(guī)�；l(fā)展的趨勢,提出了構建適合我國新聞出版業(yè)發(fā)展的綜合性融資模式、發(fā)展多元化經(jīng)營的建設性意見。
[Abstract]:As the main force of the cultural industry, the press and publication industry has developed rapidly in recent years, and has become the backbone of the development of the cultural industry in China. However, compared with developed countries, China's press and publishing industry still has greater room for improvement. To promote the development of press and publication industry, we need the support of various policies, among which fiscal and tax policies are very important. By means of literature synthesis method, comparative research method and the method of integrating theory with practice, this paper systematically and deeply studies the development status of press and publication industry in China, and emphatically analyzes the theoretical basis of fiscal and tax policies to support the development of press and publication industry. Combined with the experiences of the United States, Japan and the European Union, this paper puts forward some policy suggestions to better support the development of the press and publishing industry by the fiscal and tax policies of the United States, Japan and the European Union. This paper mainly includes four aspects of the content. The first part is the summary part, that is, the first chapter of this paper, mainly from the background and significance of the topic, related concepts, literature review, research ideas to summarize and summarize, put forward the research direction of this paper. The second part is the theoretical part, focusing on the theory of externality, the theory of Marxist political economics superstructure, the characteristics of the press and publication industry, the necessity and significance of government support for the press and publication industry, and so on. This paper constructs the theoretical basis of fiscal and tax policies to support the development of press and publication industry. The third part is the practice part, which covers the contents of chapter three, chapter four, chapter five and chapter six. The third chapter introduces the current situation of the press and publishing industry in China, the problems faced and the strategic focus of the press and publication in the future. The fourth chapter analyzes the current situation of financial and tax policy of press and publication industry in China, and makes a corresponding evaluation in the fifth chapter. The sixth chapter mainly examines the experience of supporting the press and publishing industry in the United States, Japan and the European Union from the international perspective, and puts forward the reference significance for the development of the press and publication industry in China. The fourth part is the last chapter of this paper, that is, the policy recommendations to promote the development of press and publishing industry. On the basis of comprehensive examination of relevant theoretical research and international and domestic policy practice, the paper puts forward some policy suggestions to speed up the development of press and publication industry in China. This paper has a certain theoretical and practical value, mainly reflected in the following aspects. The first is to clarify the content of the press and publishing industry, which is helpful to understand the particularity of the press and publication industry. The second is to expand the perspective of economic research in the press and publishing industry. Based on externalities and the theory of Marxist economics superstructure, this paper studies the relationship between press and publishing industry and government and market, and emphatically analyzes the theoretical basis of fiscal and tax policies supporting the development of press and publication industry. Third, from the perspective of a press and publishing workers, the development of the press and publishing industry-digital publishing. Fourthly, based on the analysis of the current financial and tax policies supporting the development of the press and publishing industry in China, and drawing lessons from the experience of the developed countries in the international press and publishing industry, this paper puts forward some suggestions on improving and perfecting the fiscal and taxation policies to support the development of the press and publication industry. In addition, in view of the current trend of news and publication collectivization and large-scale development, this paper puts forward constructive suggestions on constructing a comprehensive financing mode suitable for the development of press and publishing industry in China and developing diversified management.
【學位授予單位】：財政部財政科學研究所
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：G219.2;F812.0

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