西方出版業(yè)財(cái)稅激勵(lì)政策的經(jīng)驗(yàn)與啟示
發(fā)布時(shí)間:2018-05-07 16:19
本文選題:西方出版業(yè) + 財(cái)稅激勵(lì)政策; 參考:《編輯之友》2017年10期
【摘要】:十八屆三中全會(huì)以來(lái),黨和國(guó)家高度重視文化產(chǎn)業(yè)發(fā)展。作為文化產(chǎn)業(yè)的主要力量,新聞出版業(yè)近年來(lái)發(fā)展迅速,成為我國(guó)文化產(chǎn)業(yè)發(fā)展的中堅(jiān)力量。但與西方發(fā)達(dá)國(guó)家相比,仍存在很大差距。為保證新聞出版產(chǎn)業(yè)穩(wěn)定健康發(fā)展,國(guó)家積極出臺(tái)相關(guān)優(yōu)惠政策,其中財(cái)稅政策尤為重要。文章立足美國(guó)、日本、歐盟財(cái)政政策,對(duì)西方現(xiàn)有新聞出版行業(yè)發(fā)展形勢(shì)和現(xiàn)行的財(cái)稅政策進(jìn)行分析,旨在為促進(jìn)國(guó)內(nèi)新聞出版業(yè)的繁榮壯大提供借鑒與啟示。
[Abstract]:Since the third Plenary session of the 18th CPC Central Committee, the Party and the state have attached great importance to the development of cultural industries. 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 our country. But compared with the western developed countries, there is still a big gap. In order to ensure the steady and healthy development of the press and publishing industry, the state has actively issued preferential policies, of which fiscal and taxation policies are particularly important. Based on the fiscal policies of the United States, Japan and the European Union, this paper analyzes the current situation of the development of the press and publication industry in the West and the current fiscal and taxation policies, in order to provide reference and inspiration for promoting the prosperity and expansion of the domestic press and publication industry.
【作者單位】: 西安交通大學(xué)公共政策與管理學(xué)院;
【基金】:國(guó)家社會(huì)科學(xué)基金資助項(xiàng)目(71172186) 西安交通大學(xué)管理學(xué)院和陜西省地稅局個(gè)人所得稅研究項(xiàng)目(S0130039) 西安交通大學(xué)管理學(xué)院和陜西省地稅局營(yíng)改增稅收負(fù)擔(dān)問(wèn)題研究項(xiàng)目(S0130045)
【分類號(hào)】:G239.1-F
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本文編號(hào):1857605
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