| Chinese Communist Party’s Seventeenth Central Committee Sixth Plenary Session passed on deepening the reform of the cultural system, the development of the Chinese Communist Party under the leadership of the "socialist culture" decision, and clearly will foster the cultural industry, expanding the international influence as a "cultural country" national strategy. Among them, as the important means of government regulation of the cultural industry, public financial support in the development of cultural industry plays a more and more important role. Based on the cultural industry and the public finance theory, on the foundation that draws lessons from foreign experience, put forward to promote the development of Jiangxi culture industry supported by finance and taxation policy. The full text is divided into six parts. The first part is the introduction, describes the background and significance, research ideas and framework, research ideas and methods and the existing problems and deficiencies. The second part is the cultural industry theory part, mainly from the domestic and international cultural industry development and management outcomes, fiscal and taxation policy in theory on the basis of the two aspects were discussed. Wherein, fiscal and taxation policy intervention theory is that portion of the key, turn from the cultural characteristics and financial support, cultural industry financial support for social utility analysis, tax on culture industry influence, financial intervention culture construction of reality basis undertook an analysis. The third part is the analysis of the current situation of the development of cultural industry in Jiangxi. In combination with the Jiangxi province culture industry development present situation and the current fiscal policy based on analysis of current policy, the lack of. The fourth part is the Jiangxi Taxation on tourism industry support. Analysis of the industry status and wealth tax policy has draw lessons from a meaning. The fifth part is the Jiangxi cultural industry supported by finance and taxation measures and policies. In put forward Jiangxi province culture industry supported by finance and taxation policy on the basis of cultural industry in Jiangxi Province, put forward to support the policy design, preferential tax policy design and other policy coordination. The sixth part is the conclusion and prospect.. |