加拿大影視產(chǎn)業(yè)稅收優(yōu)惠政策的啟示
發(fā)布時間:2018-03-11 04:22
本文選題:加拿大 切入點:影視產(chǎn)業(yè) 出處:《電影文學》2017年17期 論文類型:期刊論文
【摘要】:文化創(chuàng)意產(chǎn)業(yè)是21世紀的朝陽產(chǎn)業(yè),而作為文化創(chuàng)意產(chǎn)業(yè)重要組成部分的影視產(chǎn)業(yè)是一國文化"軟實力"的重要體現(xiàn),對拉動現(xiàn)代經(jīng)濟快速增長起著至關(guān)重要的作用。本文通過對近年加拿大影視產(chǎn)業(yè)稅收優(yōu)惠政策以及相關(guān)法律法規(guī)進行系統(tǒng)研究,分析其對加拿大影視產(chǎn)業(yè)發(fā)展的影響,并以此為借鑒,為我國政府、相關(guān)機構(gòu)及業(yè)內(nèi)人士的決策與思考提供理論依據(jù),從而更加科學地制定適合我國影視產(chǎn)業(yè)發(fā)展的稅收優(yōu)惠政策。
[Abstract]:The cultural creative industry is the sunrise industry in 21th century, and the film and television industry, as an important part of the cultural creative industry, is an important embodiment of the "soft power" of a country's culture. This paper makes a systematic study on the preferential tax policy and related laws and regulations of Canadian film and television industry in recent years, and analyzes its influence on the development of Canadian film and television industry. It can be used for reference to provide the theoretical basis for the decision and thinking of our government, relevant institutions and insiders, so as to formulate more scientific preferential tax policies suitable for the development of China's film and television industry.
【作者單位】: 天津理工大學藝術(shù)學院;
【分類號】:J997.11
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1 商報記者 盧揚;北京將出優(yōu)惠政策減緩影視企業(yè)外流[N];北京商報;2013年
2 Borys Kit 翻譯 如今;芝加哥加大優(yōu)惠政策 吸引更多電影拍攝項目[N];中國電影報;2006年
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