本文選題：影視產(chǎn)業(yè)　切入點(diǎn)：稅收政策　出處：《云南財經(jīng)大學(xué)》2017年碩士論文

【摘要】：經(jīng)濟(jì)新常態(tài)下,我國宏觀經(jīng)濟(jì)的發(fā)展進(jìn)入慢速增長階段,投資及出口增速明顯回落,消費(fèi)對我國國民經(jīng)濟(jì)增長的貢獻(xiàn)率大幅提升。在此背景下,一方面尋求新的經(jīng)濟(jì)增長點(diǎn),以促進(jìn)消費(fèi)為契機(jī)從而帶動一系列行業(yè)發(fā)展的新經(jīng)濟(jì)增長點(diǎn)日益受到重視與扶持。另一方面,隨著我國經(jīng)濟(jì)的不斷發(fā)展和人民物質(zhì)生活水平的不斷提高,人民群眾對各種精神文化享受特別是影視產(chǎn)品的需求也越來越多。人們對優(yōu)秀影視作品的追捧帶動了相關(guān)行業(yè)的發(fā)展,如對原著的熱捧及其相關(guān)衍生品的熱銷,一定程度上促進(jìn)了影視基地的建設(shè)及攝影錄像設(shè)備、特效技術(shù)的不斷提高。我國巨大且日益增長的影視文化消費(fèi)需求應(yīng)該有相應(yīng)的供給保證,加大對影視產(chǎn)業(yè)的政策扶持力度、提高供給量,不僅是落實(shí)供給側(cè)改革的一個重要方面,更是對推動經(jīng)濟(jì)增長大有裨益。作為文化產(chǎn)業(yè)的重要組成部分,我國影視產(chǎn)業(yè)整體發(fā)展較為緩慢,目前既未形成完整的產(chǎn)業(yè)鏈,也未形成具有核心競爭力的品牌優(yōu)勢,需要政府介入該行業(yè),綜合運(yùn)用各種政策特別是稅收政策及相關(guān)的配套措施,合理引導(dǎo)及促進(jìn)影視產(chǎn)業(yè)形成產(chǎn)業(yè)聚集、完善產(chǎn)業(yè)鏈,增強(qiáng)其核心競爭力和品牌優(yōu)勢。本文首先從論證政府支持影視產(chǎn)業(yè)發(fā)展的理論依據(jù)入手,分析政府介入的合理性和有效性;在全面梳理了目前我國現(xiàn)行的影視產(chǎn)業(yè)稅收政策及存在的問題后,以影視行業(yè)上市公司稅負(fù)的實(shí)證分析為例證,進(jìn)一步論證目前影視行業(yè)稅收政策存在的問題;最后總結(jié)主要國家促進(jìn)影視產(chǎn)業(yè)發(fā)展的稅收政策及相關(guān)配套措施,借鑒經(jīng)驗(yàn)并結(jié)合我國國情,從優(yōu)化稅收優(yōu)惠政策、政府補(bǔ)助、專項(xiàng)基金的建設(shè)等方面為促進(jìn)我國影視產(chǎn)業(yè)的發(fā)展提出有針對性的對策建議。本文的創(chuàng)新之處在于:一方面對影視產(chǎn)業(yè)現(xiàn)行的相關(guān)稅收政策及配套措施進(jìn)行全面的梳理,并對目前的政策做一個總結(jié)和評述;另一方面,鑒于影視產(chǎn)業(yè)自身發(fā)展?fàn)顩r,單獨(dú)針對促進(jìn)影視產(chǎn)業(yè)發(fā)展的稅收政策研究較少,而本文正是以此為視角,同時結(jié)合其他配套措施,解決了以往文獻(xiàn)中僅涉及稅收政策的不足。不足之處在于,由于影視行業(yè)上市公司數(shù)量較少,收集到的數(shù)據(jù)并不十分全面,加之本人學(xué)術(shù)水平有限,文章的理論高度也有待提升。
[Abstract]:Under the new normal state of economy, the development of China's macro-economy has entered the stage of slow growth, the growth rate of investment and export has dropped obviously, and the contribution rate of consumption to the growth of our national economy has been greatly increased.In this context, on the one hand, to seek new economic growth point, to promote consumption as the opportunity to promote the development of a series of new economic growth points are increasingly attached importance to and support.On the other hand, with the development of economy and the improvement of people's material living standard, the people need more and more spiritual and cultural enjoyment, especially the film and television products.The pursuit of excellent film and television works has led to the development of related industries, such as the enthusiasm of the original book and its related derivatives, to a certain extent, has promoted the construction of film and television base, photographic and video equipment, and the continuous improvement of special effects technology.The huge and growing demand for film and television culture consumption in our country should have the corresponding supply guarantee. It is not only an important aspect to carry out the supply-side reform to increase the policy support to the film and television industry, but also to increase the supply quantity.It is also of great benefit to promoting economic growth.As an important part of the cultural industry, the overall development of the film and television industry in China is relatively slow. At present, there is neither a complete industrial chain nor a brand advantage with core competitiveness, so it is necessary for the government to intervene in the industry.By synthetically applying various policies, especially tax policies and related supporting measures, we can reasonably guide and promote the film and television industry to form industrial agglomeration, perfect the industrial chain, and strengthen its core competitiveness and brand advantages.Firstly, this paper analyzes the rationality and effectiveness of the government intervention from the theoretical basis of the government supporting the development of the film and television industry; after comprehensively combing the current tax policy and existing problems of the film and television industry in our country,Taking the empirical analysis of the tax burden of the listed companies in the film and television industry as an example, this paper further demonstrates the problems existing in the current tax policy of the film and television industry; finally, it summarizes the tax policies of the major countries to promote the development of the film and television industry and the related supporting measures.Based on the experience and the situation of our country, this paper puts forward some countermeasures and suggestions to promote the development of China's film and television industry from the aspects of optimizing the preferential tax policy, the government subsidy, the construction of special fund, and so on.The innovation of this paper lies in: on the one hand, it comprehensively combs the current relevant tax policies and supporting measures of the film and television industry, and makes a summary and comment on the current policies; on the other hand, in view of the development situation of the film and television industry itself,There are few studies on the tax policy to promote the development of the film and television industry alone, and this article is just from this perspective, and combined with other supporting measures, to solve the previous literature only involved in the lack of tax policy.The deficiency lies in the fact that because of the small number of listed companies in the film and television industry, the data collected is not very comprehensive, and the academic level of my own is limited, the theoretical height of the article needs to be improved.
【學(xué)位授予單位】：云南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：J943;F812.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 饒曙光;;中國電影對外傳播戰(zhàn)略:理念與實(shí)踐[J];當(dāng)代電影;2016年01期

2 羅雪;;中日韓影視產(chǎn)業(yè)政策比較研究[J];新聞研究導(dǎo)刊;2015年22期

3 解學(xué)芳;臧志彭;;國外文化產(chǎn)業(yè)財稅扶持政策法規(guī)體系研究:最新進(jìn)展、模式與啟示[J];國外社會科學(xué);2015年04期

4 王建敏;;論營改增政策對影視公司納稅成本的影響及建議[J];全國商情;2014年20期

5 趙順娣;張十根;;“營改增”對廣播影視服務(wù)業(yè)的稅負(fù)影響[J];財會月刊;2014年04期

6 蘇善江;李鋮;蔡印;;“營改增”對影視業(yè)鏈條中各企業(yè)的影響分析[J];會計之友;2014年02期

7 蔣茜;方卿;;我國文化產(chǎn)品的稅收政策現(xiàn)狀與思考——兼談稅收政策對文化產(chǎn)品創(chuàng)作生產(chǎn)的引導(dǎo)[J];出版科學(xué);2014年01期

8 梁俊嬌;;廣播影視業(yè)“營改增”效應(yīng)評估[J];稅務(wù)研究;2014年01期

9 姚靜;;影視服務(wù)業(yè)營改增試點(diǎn)分析及政策建議[J];新會計;2013年03期

10 于長城;曹慧;;西方國家促進(jìn)影視產(chǎn)業(yè)發(fā)展的稅收政策[J];中國財政;2012年12期

相關(guān)重要報紙文章 前1條

1 馬衍偉;;促進(jìn)我國電影產(chǎn)業(yè)發(fā)展的稅收思考[N];中國文化報;2013年

相關(guān)碩士學(xué)位論文 前1條

1 姜曙;文化產(chǎn)業(yè)發(fā)展的公共財政扶持政策研究[D];復(fù)旦大學(xué);2009年

，

本文編號：1729779