我國文化產業(yè)財稅政策研究
發(fā)布時間：2018-11-15 19:03
【摘要】：文化產業(yè)在現(xiàn)代經濟中占有重要的地位。這種獨特性源于文化產品和服務在其生產過程中充分發(fā)揮人的創(chuàng)造性和科技創(chuàng)新的力量所產生的經濟價值和文化價值。正是這種價值二重性使文化產品有別于一般商品,兼具私人產品和公共產品的混合特征,也決定了僅僅依賴市場機制,文化資源配置難以達到帕累托最優(yōu)狀態(tài),因而需要政府有形之手介入來彌補市場失靈,正確理解這些問題的成因、結果及其對文化產業(yè)發(fā)展的影響至關重要。其中一個重要方面是財政稅收政策。既有研究明顯相對滯后,也不夠系統(tǒng)、深入。 本文在經驗研究和國際比較的基礎上,運用相關經濟理論和分析方法,從實踐層面考察各國利用財稅政策杠桿支持文化產業(yè)的積極意義,提出了我國支持文化產業(yè)發(fā)展的財稅政策建議。 本文具有一定的理論和實踐價值,主要體現(xiàn)在三個方面：一是從文化產業(yè)發(fā)展過程中所呈現(xiàn)的特征和內涵,來梳理文化產業(yè)的概念和分類,提出區(qū)分經濟價值和文化價值這兩個特征對于全面認識文化產業(yè)的本質具有重要意義,而不僅僅局限于發(fā)展文化創(chuàng)造財富的單向度思考方式。二是從經濟學角度分析文化產品的外部性、公共產品屬性,探討政府介入文化產業(yè)并給予支持的必要性和制度功能,為研究財政支持文化產業(yè)發(fā)展奠定理論基礎。三是從不同發(fā)展階段回顧我國文化產業(yè)發(fā)展的成就及存在的問題,同時借鑒國外經驗,提出了適合我國實際的支持文化產業(yè)的財稅政策,為制定政策提供參考。 本文的創(chuàng)新性成果體現(xiàn)在：一是較為全面、系統(tǒng)地考察了衡量文化產業(yè)經濟貢獻的經濟學分析方法,應用其中的一些方法綜合比較世界各國文化產業(yè)對本國的經濟貢獻,以明確這一產業(yè)在各國經濟中的現(xiàn)實地位,并以此為參照系,找出我國文化產業(yè)發(fā)展成為支柱產業(yè)的差距,為制定文化產業(yè)扶持政策提供決策依據(jù)。二是在借鑒國外文化產業(yè)發(fā)展經驗的基礎上,重點研究國外支持文化產業(yè)發(fā)展的財政稅收政策,提出完善我國相關政策的建議。本文從上述兩方面拓展了文化政策的研究范疇,文化政策決策在文化的經濟價值和文化價值之間找到平衡點。
[Abstract]:Cultural industry plays an important role in modern economy. This uniqueness originates from the economic value and cultural value produced by the cultural products and services in the process of their production by giving full play to the creativity of human beings and the power of scientific and technological innovation. It is precisely this duality of value that distinguishes cultural products from general goods and has the mixed characteristics of both private and public goods, and it also determines that cultural resource allocation is difficult to achieve Pareto optimal state only by relying on market mechanisms. Therefore, it is necessary for the government to intervene in tangible hands to make up for the market failure. It is very important to correctly understand the causes of these problems, the results and their influence on the development of cultural industry. One important aspect is fiscal and tax policy. Both the research is obviously lagging behind, but also not systematic, in-depth. On the basis of empirical research and international comparison, this paper uses relevant economic theories and analytical methods to investigate the positive significance of various countries using fiscal and taxation policy leverage to support cultural industry from a practical perspective. This paper puts forward some suggestions on fiscal and taxation policies to support the development of cultural industry in our country. This paper has some theoretical and practical value, mainly reflected in three aspects: first, from the characteristics and connotation of the development of cultural industry, to sort out the concept and classification of cultural industry, It is of great significance to distinguish the economic value from the cultural value for understanding the essence of cultural industry in an all-round way, and not only for the unidirectional thinking mode of developing culture to create wealth. The second is to analyze the externality of cultural products and the attributes of public products from the angle of economics, and to discuss the necessity and institutional function of government intervention and support in cultural industry, which will lay a theoretical foundation for the study of the development of cultural industry supported by finance. The third is to review the achievements and problems in the development of cultural industry from different stages of development, and at the same time, to draw lessons from foreign experience and put forward the fiscal and taxation policies suitable for our country's actual cultural industry, which can provide reference for the formulation of the policy. The innovative achievements of this paper are as follows: first, the economic analysis methods of measuring the economic contribution of cultural industry are systematically investigated, and some of the methods are used to comprehensively compare the economic contribution of cultural industries to their own countries in the world. In order to clarify the realistic position of this industry in the national economy and take it as a frame of reference, this paper finds out the gap between the development of cultural industry and the pillar industry in our country, and provides the decision basis for making the supporting policy of cultural industry. Secondly, on the basis of drawing lessons from the development experience of foreign cultural industry, this paper focuses on the study of foreign fiscal and taxation policies to support the development of cultural industry, and puts forward some suggestions for perfecting the relevant policies in China. This paper extends the scope of cultural policy research from the above two aspects. The cultural policy decision finds a balance between the economic value and cultural value of culture.
【學位授予單位】：東北財經大學
【學位級別】：博士
【學位授予年份】：2013
【分類號】：F812.42;G124
[Abstract]:Cultural industry plays an important role in modern economy. This uniqueness originates from the economic value and cultural value produced by the cultural products and services in the process of their production by giving full play to the creativity of human beings and the power of scientific and technological innovation. It is precisely this duality of value that distinguishes cultural products from general goods and has the mixed characteristics of both private and public goods, and it also determines that cultural resource allocation is difficult to achieve Pareto optimal state only by relying on market mechanisms. Therefore, it is necessary for the government to intervene in tangible hands to make up for the market failure. It is very important to correctly understand the causes of these problems, the results and their influence on the development of cultural industry. One important aspect is fiscal and tax policy. Both the research is obviously lagging behind, but also not systematic, in-depth. On the basis of empirical research and international comparison, this paper uses relevant economic theories and analytical methods to investigate the positive significance of various countries using fiscal and taxation policy leverage to support cultural industry from a practical perspective. This paper puts forward some suggestions on fiscal and taxation policies to support the development of cultural industry in our country. This paper has some theoretical and practical value, mainly reflected in three aspects: first, from the characteristics and connotation of the development of cultural industry, to sort out the concept and classification of cultural industry, It is of great significance to distinguish the economic value from the cultural value for understanding the essence of cultural industry in an all-round way, and not only for the unidirectional thinking mode of developing culture to create wealth. The second is to analyze the externality of cultural products and the attributes of public products from the angle of economics, and to discuss the necessity and institutional function of government intervention and support in cultural industry, which will lay a theoretical foundation for the study of the development of cultural industry supported by finance. The third is to review the achievements and problems in the development of cultural industry from different stages of development, and at the same time, to draw lessons from foreign experience and put forward the fiscal and taxation policies suitable for our country's actual cultural industry, which can provide reference for the formulation of the policy. The innovative achievements of this paper are as follows: first, the economic analysis methods of measuring the economic contribution of cultural industry are systematically investigated, and some of the methods are used to comprehensively compare the economic contribution of cultural industries to their own countries in the world. In order to clarify the realistic position of this industry in the national economy and take it as a frame of reference, this paper finds out the gap between the development of cultural industry and the pillar industry in our country, and provides the decision basis for making the supporting policy of cultural industry. Secondly, on the basis of drawing lessons from the development experience of foreign cultural industry, this paper focuses on the study of foreign fiscal and taxation policies to support the development of cultural industry, and puts forward some suggestions for perfecting the relevant policies in China. This paper extends the scope of cultural policy research from the above two aspects. The cultural policy decision finds a balance between the economic value and cultural value of culture.
【學位授予單位】：東北財經大學
【學位級別】：博士
【學位授予年份】：2013
【分類號】：F812.42;G124
【引證文獻】
相關期刊論文 前1條
1 肖帥;何藝;;發(fā)達國家文化產業(yè)公共財政政策新趨勢及對我國的啟示[J];經濟研究參考;2015年23期
相關碩士學位論文 前3條
1 武開男;遼寧省文化產業(yè)融資法律問題研究[D];沈陽工業(yè)大學;2015年
2 翟璐;韓國文化產業(yè)政策分析[D];吉林大學;2015年
3 吳，
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