本文選題：文化產(chǎn)業(yè)　切入點(diǎn)：財(cái)政政策　出處：《東北財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：伴隨著知識(shí)經(jīng)濟(jì)的興起,以及世界性的資源能源匱乏,環(huán)境破壞等問題的涌現(xiàn),許多國家把大力發(fā)展文化產(chǎn)業(yè)作為國家長期發(fā)展戰(zhàn)略確定下來。隨著經(jīng)濟(jì)全球化的深入發(fā)展,我國的文化產(chǎn)業(yè)遭遇到了前所未有的挑戰(zhàn)。當(dāng)前,我國文化產(chǎn)業(yè)的發(fā)展仍相對(duì)滯后,產(chǎn)業(yè)秩序混亂,不能滿足人民日益增長的文化需要。為應(yīng)對(duì)國際文化產(chǎn)業(yè)競(jìng)爭(zhēng),我國必須大力發(fā)展文化產(chǎn)業(yè),優(yōu)化文化產(chǎn)業(yè)格局,充分利用文化資源,積極參與到國際文化產(chǎn)業(yè)競(jìng)爭(zhēng)中。在此進(jìn)程中,財(cái)稅政策支持是必不可少的。 本文從財(cái)政政策和稅收政策兩個(gè)方面加以研究分析。借鑒國外文化產(chǎn)業(yè)財(cái)稅政策經(jīng)驗(yàn),結(jié)合我國文化產(chǎn)業(yè)財(cái)稅政策實(shí)踐,提出適合我國文化產(chǎn)業(yè)發(fā)展的財(cái)稅政策建議。 本文共分為五個(gè)部分。 第一部分引言。介紹了本文的選題背景和研究意義、國內(nèi)外研究文獻(xiàn)綜述,以及本文的基本內(nèi)容、研究方法、創(chuàng)新與不足等。 第二部分文化產(chǎn)業(yè)與財(cái)稅政策作用機(jī)理分析。該部分闡述了文化產(chǎn)業(yè)的屬性；分析了文化產(chǎn)業(yè)財(cái)稅政策的作用機(jī)理。 第三部分我國文化產(chǎn)業(yè)財(cái)稅政策運(yùn)行狀況。該部分分析了我國文化產(chǎn)業(yè)發(fā)展的現(xiàn)狀,分析了我國現(xiàn)行的文化產(chǎn)業(yè)財(cái)稅政策的運(yùn)行狀況,指出了運(yùn)行中存在的主要問題。在財(cái)政方面,對(duì)文化產(chǎn)業(yè)投入不足,財(cái)政資金使用效率低下。在稅收方面,缺乏完整、連貫的稅收體系,稅收政策缺乏針對(duì)性,稅收優(yōu)惠措施單一,文化企業(yè)稅負(fù)較重。 第四部分國外促進(jìn)文化產(chǎn)業(yè)發(fā)展的財(cái)稅政策及經(jīng)驗(yàn)借鑒。首先,從財(cái)政、稅收兩方面,分別介紹了美國、韓國、日本三個(gè)國家的文化產(chǎn)業(yè)財(cái)稅政策。然后,分析總結(jié)可供我國借鑒的基本經(jīng)驗(yàn)：從法律高度、財(cái)稅政策角度,促進(jìn)文化產(chǎn)業(yè)的發(fā)展。 第五部分促進(jìn)我國文化產(chǎn)業(yè)發(fā)展的財(cái)稅政策建議。借鑒國際經(jīng)驗(yàn),針對(duì)我國文化產(chǎn)業(yè)財(cái)稅政策的運(yùn)行狀況,提出促進(jìn)文化產(chǎn)業(yè)發(fā)展的財(cái)稅政策建議。在財(cái)政政策方面,要加大財(cái)政支出力度,提高資金使用效率,建立文化產(chǎn)業(yè)投資基金,構(gòu)建文化產(chǎn)業(yè)融資環(huán)境。在稅收政策方面,要健全文化產(chǎn)業(yè)稅收體系,增強(qiáng)稅收政策的針對(duì)性,完善稅收優(yōu)惠政策,降低文化企業(yè)的稅收負(fù)擔(dān)。財(cái)稅政策的綜合運(yùn)用,促進(jìn)文化產(chǎn)業(yè)的發(fā)展。 本文的創(chuàng)新之處在于：理論與實(shí)踐相結(jié)合,研究結(jié)論可靠,所提建議可行。在分析財(cái)稅政策作用機(jī)理時(shí),采用了理論分析的方法。在分析我國文化產(chǎn)業(yè)財(cái)稅政策運(yùn)行狀況時(shí),采用了實(shí)證分析的方法。在深入分析文化產(chǎn)業(yè)與財(cái)稅政策的基礎(chǔ)上,借鑒國外的先進(jìn)經(jīng)驗(yàn),提出了促進(jìn)我國文化產(chǎn)業(yè)發(fā)展的財(cái)稅政策建議,具有較強(qiáng)的針對(duì)性和實(shí)際應(yīng)用價(jià)值。 由于經(jīng)驗(yàn)所限,本文本著重要性原則,對(duì)文化產(chǎn)業(yè)財(cái)稅政策運(yùn)行中存在的主要問題及其解決辦法進(jìn)行研究。如何建立完整系統(tǒng)的文化產(chǎn)業(yè)財(cái)稅政策體系,還有待于深入研究。
[Abstract]:With the rise of knowledge economy, as well as the worldwide shortage of resources and energy resources, environmental damage and other problems, many countries to vigorously develop cultural industries as a long-term national development strategy, with the in-depth development of economic globalization, The cultural industry of our country has encountered unprecedented challenges. At present, the development of our cultural industry is still relatively lagging behind, the industrial order is chaotic, and it cannot meet the increasing cultural needs of the people. In order to cope with the international cultural industry competition, China must vigorously develop cultural industry, optimize the pattern of cultural industry, make full use of cultural resources, and actively participate in the international cultural industry competition. In this process, fiscal and taxation policy support is essential. This paper studies and analyzes from two aspects of fiscal policy and tax policy, draws lessons from the experience of foreign cultural industry fiscal and taxation policy, and combines the practice of China's cultural industry finance and taxation policy, and puts forward some financial and tax policy suggestions suitable for the development of our cultural industry. This paper is divided into five parts. The first part introduces the background and significance of this paper, the literature review at home and abroad, as well as the basic content of this paper, research methods, innovation and deficiencies. The second part is the analysis of the function mechanism of the culture industry and the finance and tax policy, this part expounds the attribute of the culture industry, and analyzes the function mechanism of the culture industry finance and tax policy. The third part analyzes the current situation of the development of the cultural industry in China, and analyzes the operation of the current financial and taxation policy of the cultural industry in China. The main problems in operation are pointed out. In the aspect of finance, insufficient investment in cultural industry, inefficient use of financial funds, lack of a complete and coherent tax system, lack of pertinence of tax policies, The tax preference measure is single, the cultural enterprise tax burden is heavier. The fourth part is about the fiscal and taxation policies of foreign countries to promote the development of cultural industry. Firstly, it introduces the fiscal and taxation policies of the United States, South Korea and Japan respectively from the two aspects of finance and taxation. Then, it introduces the fiscal and taxation policies of the cultural industry in the United States, South Korea and Japan respectively. This paper analyzes and summarizes the basic experience that can be used for reference by our country: promoting the development of cultural industry from the angle of law and fiscal and taxation policy. The fifth part is the financial and taxation policy suggestions to promote the development of the cultural industry in China. Referring to the international experience, the author puts forward the fiscal and taxation policy suggestions to promote the development of the cultural industry in view of the operating situation of the fiscal and taxation policy of the cultural industry in China. It is necessary to increase the intensity of financial expenditure, improve the efficiency of the use of funds, establish investment funds for cultural industries, and build a financing environment for cultural industries. In terms of tax policies, we should improve the tax system of cultural industries and enhance the pertinence of the tax policies. To improve the preferential tax policy, reduce the tax burden on cultural enterprises, and promote the development of cultural industry through the comprehensive application of fiscal and taxation policies. The innovation of this paper lies in the combination of theory and practice, the conclusion of the study is reliable, and the suggestions are feasible. In the analysis of the mechanism of fiscal and taxation policy, the method of theoretical analysis is adopted. On the basis of deep analysis of cultural industry and fiscal and taxation policies, and drawing on the advanced experience of foreign countries, this paper puts forward some suggestions of fiscal and taxation policies to promote the development of cultural industry in China, which has strong pertinence and practical application value. Due to the limitation of experience, this paper, based on the principle of importance, studies the main problems existing in the operation of the finance and taxation policy of cultural industry and its solutions, and how to establish a complete and systematic system of finance and taxation policy of cultural industry remains to be further studied.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42;G124

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