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我國(guó)中央政府?dāng)?shù)字出版財(cái)稅政策探究

發(fā)布時(shí)間:2018-05-21 21:35

  本文選題:數(shù)字出版 + 財(cái)稅政策 ; 參考:《中央財(cái)經(jīng)大學(xué)學(xué)報(bào)》2015年S1期


【摘要】:近年來(lái)我國(guó)數(shù)字出版業(yè)發(fā)展迅猛。數(shù)字出版的文化產(chǎn)品的特殊屬性決定了在其發(fā)展過(guò)程中政府介入的必要性。我國(guó)現(xiàn)行的政府財(cái)稅政策對(duì)數(shù)字出版產(chǎn)業(yè)的發(fā)展起到了積極的推動(dòng)作用,但仍然存在一些不足。筆者系統(tǒng)地對(duì)我國(guó)中央政府出版業(yè)財(cái)稅政策進(jìn)行梳理并加以深入分析,力圖闡明我國(guó)數(shù)字出版業(yè)財(cái)稅政策的發(fā)展現(xiàn)狀,探究其財(cái)稅政策的效用,并在此基礎(chǔ)上提出相關(guān)建議,以推動(dòng)我國(guó)數(shù)字出版業(yè)的科學(xué)發(fā)展。
[Abstract]:In recent years, China's digital publishing industry has developed rapidly. The special attribute of the cultural products of digital publishing determines the necessity of government intervention in the process of its development. The current government fiscal and taxation policy has played a positive role in promoting the development of digital publishing industry, but there are still some shortcomings. The author systematically combs and analyzes the fiscal and taxation policies of the central government publishing industry in China, tries to clarify the present situation of the fiscal and taxation policies of the digital publishing industry in China, probes into the effectiveness of the fiscal and taxation policies, and puts forward some relevant suggestions on this basis. In order to promote the scientific development of China's digital publishing industry.
【作者單位】: 中央財(cái)經(jīng)大學(xué)出版經(jīng)濟(jì)發(fā)展研究中心;中央財(cái)經(jīng)大學(xué)文化與傳媒學(xué)院;
【分類(lèi)號(hào)】:F812.0;G239.2-F

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