【摘要】：進(jìn)入21世紀(jì)后，縱觀世界上的各個(gè)經(jīng)濟(jì)實(shí)力強(qiáng)大的國家，都越來越認(rèn)識(shí)到國家經(jīng)濟(jì)實(shí)力、軍事實(shí)力的對(duì)抗已經(jīng)遠(yuǎn)遠(yuǎn)不能滿足這個(gè)經(jīng)濟(jì)文化全球化發(fā)展迅速的國際大環(huán)境了，人們更關(guān)注的是一個(gè)國家的文化方面的軟實(shí)力的較量。動(dòng)漫產(chǎn)業(yè)作為一個(gè)新興的創(chuàng)意產(chǎn)業(yè)，以其創(chuàng)新性高，科技含量高，對(duì)日常生活的滲透性強(qiáng)，，對(duì)相關(guān)的產(chǎn)業(yè)帶動(dòng)性廣，增長迅速、發(fā)展?jié)摿薮蟮忍攸c(diǎn)，越來越成為發(fā)達(dá)國家的文化支柱產(chǎn)業(yè)。 本文第一章主要對(duì)我國動(dòng)漫產(chǎn)業(yè)的現(xiàn)狀做一個(gè)大致的概述，從我國動(dòng)漫產(chǎn)業(yè)的起步到緩慢發(fā)展再到當(dāng)前我國的文化大發(fā)展大繁榮，梳理我國動(dòng)漫產(chǎn)業(yè)發(fā)展脈絡(luò)，并指出當(dāng)前動(dòng)漫產(chǎn)業(yè)發(fā)展過程中仍然存在的問題。第二章闡述我國動(dòng)漫產(chǎn)業(yè)稅收制度近十年來的演進(jìn)過程，對(duì)當(dāng)前我國的動(dòng)漫產(chǎn)業(yè)稅收制度進(jìn)行概括與總結(jié)，并結(jié)合企業(yè)發(fā)展實(shí)際將當(dāng)前稅收優(yōu)惠政策中存在的不足一一列出。第三章主要概述了一些動(dòng)漫大國的動(dòng)漫產(chǎn)業(yè)發(fā)展?fàn)顩r并對(duì)其在動(dòng)漫領(lǐng)域采取的稅收政策進(jìn)行總結(jié)，為我國動(dòng)漫產(chǎn)業(yè)稅收政策的發(fā)展提供借鑒。本文的第四章主要對(duì)我國的動(dòng)漫產(chǎn)業(yè)稅收優(yōu)惠政策從各個(gè)層面提出完善建議。 本文的意義在于梳理當(dāng)前我國動(dòng)漫產(chǎn)業(yè)的發(fā)展?fàn)顩r，對(duì)我國動(dòng)漫產(chǎn)業(yè)是稅收優(yōu)惠政策的演進(jìn)狀況進(jìn)行概述，并對(duì)我國現(xiàn)如今動(dòng)漫產(chǎn)業(yè)的合理與不合理之處進(jìn)行評(píng)價(jià)，并期望為動(dòng)漫產(chǎn)業(yè)稅收政策的建立健全和完善發(fā)展提出更為詳盡的對(duì)策，為我國動(dòng)漫產(chǎn)業(yè)的大發(fā)展大繁榮提供更為切實(shí)有行的稅收方案。
[Abstract]:After entering the 21st century, all the countries with strong economic power in the world are more and more aware of their national economic strength, and the confrontation of military strength is far from satisfying this international environment of rapid development of economic and cultural globalization. What people pay more attention to is the contest of soft power in a country's culture. Animation industry, as a new creative industry, is characterized by its high innovation, high technology content, strong permeability to daily life, wide driving force to related industries, rapid growth, huge development potential, and so on. More and more become the cultural pillar industry of developed countries. The first chapter of this paper mainly makes a general overview of the current situation of the animation industry in China, from the beginning to the slow development of the animation industry in our country and then to the great cultural development and prosperity in our country, to sort out the development context of the animation industry in our country. And pointed out the current animation industry development process still exist problems. The second chapter describes the evolution of the tax system of animation industry in China in the past ten years, summarizes and summarizes the current tax system of animation industry in China, and lists the shortcomings of the current preferential tax policy in combination with the actual development of enterprises. The third chapter mainly summarizes the development of animation industry in some major animation countries and summarizes the tax policy adopted in the field of animation, which provides a reference for the development of tax policy of animation industry in China. The fourth chapter of this paper mainly to our country animation industry tax preferential policy from various levels to put forward perfect suggestions. The significance of this paper is to sort out the current development of the animation industry in China, to summarize the evolution of our animation industry as a preferential tax policy, and to evaluate the rationality and irrationality of the animation industry nowadays in our country. And I hope to put forward more detailed countermeasures for the establishment and perfection of the animation industry tax policy, and to provide a more practical tax plan for the great development and prosperity of the animation industry in our country.
【學(xué)位授予單位】：華東政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：D922.22

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相關(guān)碩士學(xué)位論文 前1條

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