本文選題：新聞出版業(yè) + 稅收政策　； 參考：《財政部財政科學(xué)研究所》2012年碩士論文

【摘要】：文化產(chǎn)業(yè)在世界范圍內(nèi)被公認(rèn)為朝陽產(chǎn)業(yè)和“黃金產(chǎn)業(yè)”。當(dāng)今世界,文化產(chǎn)業(yè)已逐步發(fā)展成為各國經(jīng)濟(jì)的支柱產(chǎn)業(yè)和新的經(jīng)濟(jì)增長點(diǎn)。新聞出版業(yè)是文化產(chǎn)業(yè)的基礎(chǔ)和核心組成部分,其發(fā)展繁榮不僅有助于我國產(chǎn)業(yè)結(jié)構(gòu)和經(jīng)濟(jì)發(fā)展方式的轉(zhuǎn)變,還有利于提升公眾的思想文化水平,實現(xiàn)經(jīng)濟(jì)效應(yīng)和文化效應(yīng)“雙豐收”。世界經(jīng)濟(jì)政治格局的變化,為新聞出版業(yè)帶來了前所未有的歷史性機(jī)遇和挑戰(zhàn)。新時期,新聞出版業(yè)要不斷做大做強(qiáng),提升產(chǎn)業(yè)規(guī)模,優(yōu)化產(chǎn)業(yè)結(jié)構(gòu),完善產(chǎn)業(yè)鏈；要堅持自主創(chuàng)新,加速實現(xiàn)由傳統(tǒng)新聞出版業(yè)向現(xiàn)代新聞出版業(yè)的轉(zhuǎn)變；要繼續(xù)推進(jìn)機(jī)制體制改革,進(jìn)一步消除制約產(chǎn)業(yè)發(fā)展的體制性因素；要加強(qiáng)新聞出版業(yè)與國外的相互交流,積極推動新聞出版產(chǎn)品和服務(wù)“走出去”。稅收政策是產(chǎn)業(yè)政策的重要組成部分,新聞出版業(yè)的大發(fā)展大繁榮離不開稅收政策的有力支持。然而,目前我國促進(jìn)新聞出版業(yè)發(fā)展的稅收政策仍存在需要改進(jìn)的地方。 本文以新聞出版業(yè)稅收政策為研究對象,新聞出版業(yè)包括新聞業(yè)和出版業(yè)。改革開放三十年來,我國新聞出版業(yè)先后經(jīng)歷了三個階段,實現(xiàn)了由復(fù)蘇到發(fā)展再到繁榮的跨越。“十一五”時期新聞出版業(yè)發(fā)展取得了巨大成就,但新時期新聞出版業(yè)仍要堅持發(fā)展和改革。美國、英國、法國等新聞出版大國都制定了促進(jìn)新聞出版業(yè)發(fā)展的稅收政策,且通常將產(chǎn)業(yè)政策寓于稅收政策之中,對經(jīng)濟(jì)領(lǐng)域和文化領(lǐng)域采取有差別的稅收政策,并在新聞出版業(yè)內(nèi)部實行差別稅率政策。結(jié)合新聞出版業(yè)新時期發(fā)展的方向,文章從五個方面較為詳盡的闡述了現(xiàn)行稅收政策,其問題和不足主要體現(xiàn)在：稅收立法層次低、政策零散；稅收優(yōu)惠政策較籠統(tǒng),針對性較差；稅收優(yōu)惠政策單一；整體稅收負(fù)擔(dān)相對重；稅收政策缺乏長期性和穩(wěn)定性；鼓勵新聞出版產(chǎn)品和服務(wù)“引進(jìn)來”、“走出去”的稅收政策尚顯不足。對于促進(jìn)我國新聞出版業(yè)發(fā)展的稅收政策,本文的結(jié)論如下：完善新聞出版業(yè)稅收制度體系；細(xì)化新聞出版業(yè)差別稅制；結(jié)合新聞出版業(yè)的產(chǎn)業(yè)鏈,實行多環(huán)節(jié)、稅基式的稅收優(yōu)惠政策；降低新聞出版業(yè)稅負(fù),實施激勵新聞出版企業(yè)創(chuàng)新的稅收政策；借鑒國際經(jīng)驗,利用稅收返還政策促進(jìn)新聞出版業(yè)發(fā)展；完善支持新聞出版業(yè)體制改革的稅收政策；完善有利于發(fā)展新聞出版業(yè)國際貿(mào)易的稅收政策。
[Abstract]:The cultural industry is recognized as the sunrise industry and the "gold industry" worldwide. Nowadays, the cultural industry has gradually developed into a pillar industry and a new economic growth point in every country's economy. The press and publication industry is the foundation and core component of the cultural industry. Its development and prosperity not only contribute to the industrial structure and economic development of our country. The transformation of the way is beneficial to the promotion of the ideological and cultural level of the public and the realization of the "double harvest" of economic and cultural effects. The changes in the world economic and political pattern have brought unprecedented historic opportunities and challenges to the press and publishing industry. In the new period, the press and publication industry should be constantly bigger and stronger, to improve the industrial scale and optimize the industrial structure. To improve the industrial chain, we should adhere to the independent innovation and accelerate the transformation from the traditional press and publishing industry to the modern press and publishing industry. We should continue to promote the reform of the mechanism system and further eliminate the institutional factors that restrict the development of the industry; we should strengthen the mutual exchange between the press and publishing industry and foreign countries, and actively promote the products and services of the press and publishing "out of the world". The tax policy is an important part of the industrial policy. The great development and prosperity of the press and publishing industry can not be separated from the strong support of the tax policy. However, at present, the tax policy of promoting the development of the press and publishing industry still has a place to be improved.
This article takes the tax policy of the press and publishing industry as the research object, the press and publishing industry includes journalism and publishing industry. In the past thirty years, China's press and publishing industry has experienced three stages, which has realized the leap from recovery to development to prosperity. In the "11th Five-Year" period, the development of publishing industry has made great achievements, but the new period is new. The publishing industry still needs to adhere to the development and reform. The big countries such as the United States, Britain and France have formulated the tax policies to promote the development of the press and publishing industry, and usually put industrial policies in tax policies, adopt different tax policies on the economic and cultural fields, and carry out differential tax policies within the press and publishing industry. According to the direction of the new period of news and publishing industry, the article expounds the current tax policy in five aspects. Its problems and shortcomings are mainly reflected in the low level of tax legislation, scattered policies, relatively general tax preferential policies and poor pertinence, a single tax preferential policy, a relatively heavy tax burden, and a tax policy. Lack of long-term nature and stability; encouraging the "Introduction" of news and publishing products and services and the tax policy of "going out" still insufficient. The conclusion of this paper is as follows: improving the system of the tax system of the press and publishing industry, refining the differential tax system in the press and publishing industry, and combining news and publishing with the press and publication. Industry chain, the implementation of multi link, tax based tax preferential policies; reducing the tax burden of the press and publishing industry, implementing the tax policy of encouraging news and publishing enterprises to innovate; drawing on the international experience, using the tax return policy to promote the development of the press and publishing industry, perfecting the tax policy to support the reform of the press and publishing industry, and improving the development of the tax policy. The tax policy of international trade in the press and publishing industry.
【學(xué)位授予單位】：財政部財政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F812.42;G239.2

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張書卿;;法國政府對出版產(chǎn)業(yè)及文化產(chǎn)業(yè)發(fā)展的作用與作為[J];出版發(fā)行研究;2006年01期

2 吳慶華;;國外文化產(chǎn)業(yè)財稅政策借鑒與啟示[J];財會月刊;2010年05期

3 賈康;馬衍偉;;稅收促進(jìn)文化產(chǎn)業(yè)發(fā)展的理論分析與政策建議[J];財政研究;2012年04期

4 莫林虎;;西班牙新聞出版業(yè)財稅政策及效用新探[J];出版與印刷;2008年04期

5 官盱玲;;國外文化產(chǎn)業(yè)政策對我國文化產(chǎn)業(yè)發(fā)展的啟示[J];江西教育學(xué)院學(xué)報;2007年05期

6 周亮;文化產(chǎn)業(yè)的稅收法律環(huán)境探析[J];焦作大學(xué)學(xué)報;2004年02期

7 柳斌杰;;萬紫千紅總是春——與時俱進(jìn)的中國新聞出版業(yè)[J];求是;2009年04期

8 柳斌杰;;開創(chuàng)新聞出版業(yè)改革發(fā)展新局面[J];求是;2010年23期

9 路春城;綦子瓊;;促進(jìn)我國文化產(chǎn)業(yè)發(fā)展的稅收政策研究[J];山東經(jīng)濟(jì);2008年05期

10 馬衍偉;;稅收政策促進(jìn)文化產(chǎn)業(yè)發(fā)展的國際比較[J];涉外稅務(wù);2008年09期

相關(guān)重要報紙文章 前1條

1 廣西出版總社 杜森;[N];廣西政協(xié)報;2008年

，

本文編號：2014225