本文選題：廣州 + 文化產(chǎn)業(yè)　； 參考：《暨南大學》2013年碩士論文

【摘要】：作為21世紀的朝陽產(chǎn)業(yè)，文化創(chuàng)意產(chǎn)業(yè)具有豐富的底蘊和巨大的張力，在全球化趨勢的助推下其逐漸由經(jīng)濟體系的邊緣走向中心，成為政府關注的焦點。作為政府調(diào)控文化創(chuàng)意產(chǎn)業(yè)的基礎性工具，目前國內(nèi)對財稅政策的研究主要從宏觀層面進行分析，范圍雖廣但深度不足�；诖耍菊撐牧⒆阌趶V州市文化創(chuàng)意產(chǎn)業(yè)的戰(zhàn)略地位，深入剖析廣州市文化創(chuàng)意產(chǎn)業(yè)的發(fā)展現(xiàn)狀，旨在說明政府應如何恰當?shù)剡\用財稅政策，以解決制約廣州市文化創(chuàng)意產(chǎn)業(yè)發(fā)展中的關鍵因素，實現(xiàn)廣州市文化創(chuàng)意產(chǎn)業(yè)的突破性發(fā)展。 本文第一部分主要探討財稅政策扶持文化創(chuàng)意產(chǎn)業(yè)發(fā)展的理論依據(jù)。在明確界定文化創(chuàng)意產(chǎn)業(yè)的內(nèi)涵和行業(yè)范疇的基礎上，主要從文化產(chǎn)品的外部性特征、新經(jīng)濟增長理論、需求消費理論等角度對財稅政策扶持文化創(chuàng)意產(chǎn)業(yè)發(fā)展的合理性和必要性進行辨析。本文第二部分對財政投入、稅收優(yōu)惠、投融資支持這三種政策工具的作用機理和優(yōu)劣勢進行了詳細分析，說明為實現(xiàn)一定的產(chǎn)業(yè)目標，政府應如何選擇合適的政策工具。本文第三部分系統(tǒng)梳理了當前廣州市文化創(chuàng)意產(chǎn)業(yè)發(fā)展的財稅政策環(huán)境，重點突出增值稅擴圍改革對文化創(chuàng)意產(chǎn)業(yè)發(fā)展的影響。本文第四部分從經(jīng)濟效應和社會效應兩個角度對上述財稅政策的實施效果進行分析，，并以新經(jīng)濟增長理論模型為基礎，研究文化創(chuàng)意產(chǎn)業(yè)對地區(qū)經(jīng)濟增長的貢獻。通過對論文主題的相關研究，有了以下三方面見解 第一，文化創(chuàng)意產(chǎn)業(yè)的經(jīng)濟屬性和文化產(chǎn)品的準公共品特征是財稅政策支持文化創(chuàng)意產(chǎn)業(yè)發(fā)展的前提。 第二，財稅政策支持文化創(chuàng)意產(chǎn)業(yè)發(fā)展有其深刻的理論依據(jù)，本文在新經(jīng)濟增長理論和外部性理論的框架下，對“文化創(chuàng)意產(chǎn)業(yè)形成國民經(jīng)濟新增長點”這一觀點進行了深入剖析，從中發(fā)現(xiàn)了發(fā)展文化創(chuàng)意產(chǎn)業(yè)的有益啟示——重視財稅政策對文化資源配置的引導作用；注重文化創(chuàng)意產(chǎn)業(yè)中人力資本、知識、技術的積累和創(chuàng)新。 第三，對于財稅政策支持文化創(chuàng)意產(chǎn)業(yè)發(fā)展的實踐操作，無論是模式的實施，還是路徑的推進，都必須與當?shù)氐奈幕A和文化特色相適應。
[Abstract]:As a sunrise industry in the 21st century, the cultural creative industry has rich inside information and great tension, which has gradually moved from the edge of the economic system to the center under the help of the globalization trend, and has become the focus of the government's attention. As a basic tool for the government to regulate and control the cultural and creative industries, the current domestic research on fiscal and taxation policies is mainly analyzed from the macro level, although the scope is wide but the depth is insufficient. Based on this, this paper is based on the strategic position of Guangzhou's cultural and creative industries, deeply analyzes the current situation of Guangzhou's cultural and creative industries, in order to explain how the government should properly use fiscal and tax policies. In order to solve the key factors restricting the development of Guangzhou's cultural and creative industries, the breakthrough development of Guangzhou's cultural and creative industries can be realized. The first part of this paper mainly discusses the theoretical basis of fiscal and taxation policies to support the development of cultural and creative industries. On the basis of clearly defining the connotation and industry category of cultural creative industry, mainly from the external characteristics of cultural products, the theory of new economic growth, The rationality and necessity of supporting the development of cultural and creative industries by fiscal and taxation policies are analyzed from the point of view of demand and consumption theory. In the second part of this paper, the function mechanism, advantages and disadvantages of the three kinds of policy tools, such as fiscal input, tax preference and investment and financing support, are analyzed in detail, and how the government should choose the appropriate policy tools in order to achieve a certain industrial goal. The third part of this paper systematically combs the current development of cultural and creative industries in Guangzhou fiscal and tax policy environment, focusing on the value added tax expansion of the impact on the development of cultural and creative industries. The fourth part of this paper analyzes the effect of the fiscal and taxation policy from the two aspects of economic effect and social effect, and studies the contribution of cultural and creative industries to regional economic growth based on the new economic growth theory model. Through the related research on the theme of the thesis, there are three views: first, the economic attribute of cultural creative industry and the quasi-public goods characteristics of cultural products are the premise of fiscal policy to support the development of cultural and creative industry. Second, fiscal and taxation policies support the development of cultural and creative industries with profound theoretical basis. This paper is based on the theory of new economic growth and the theory of externality. This paper makes a thorough analysis of the viewpoint that "cultural and creative industries form a new growth point of national economy", and finds out the beneficial enlightenment of developing cultural and creative industries-paying attention to the guiding role of fiscal and taxation policies in the allocation of cultural resources; Pay attention to the accumulation and innovation of human capital, knowledge and technology in cultural and creative industries. Thirdly, for the practical operation of fiscal policy to support the development of cultural and creative industries, both the implementation of the model and the promotion of the path must be adapted to the local cultural foundation and cultural characteristics.
【學位授予單位】：暨南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.7;G124

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