Evaluation And Optimization Suggestions On Tax Preferential Policies To Promote The Development Of Digital Culture Industry

COVID-19 has brought a brief pause to the real world,but brought more impetus to the digital world.The new cultural industry—— digital cultural industry,has bucked the trend,showing strong resilience and broad space for development.However,compared with other countries,digital culture industry of China lacks the core competitiveness,and the current preferential tax policies cannot be fully applied to the digital culture industry.Therefore,to promote the long-term development of the digital culture industry,it is necessary to evaluate and optimize the current preferential tax policies.The thesis first clarifies the research background,purpose and significance of preferential tax policies of digital culture industry,introduces the basic connotation of digital culture industry and policy evaluation,and analyzes the mechanism of preferential tax policies on the development of digital culture industry based on the basic theories of external theory and endogenous growth theory.Secondly,the thesis analyzes the development status of China’s digital culture industry,and sorts out the preferential tax policies of value-added tax,enterprise income tax and other taxes involved in China’s digital culture industry.Thirdly,the thesis constructs the evaluation system of the preferential tax policies for the digital culture industry based on the PMC index model,and conducts the quantitative evaluation of the 16 preferential policies in China according to the order of the content creation link,the content distribution and broadcasting link,and the derivative market promotion link.Later,based on the evaluation results of the PMC index,Alpha Entertainment was selected as a case to analyze the company’s production and operation status and tax burden from a micro perspective,and further verify the accuracy of the PMC index evaluation results.From the secondary,based on the results of PMC index evaluation and case analysis,it is not only concluded that the development of China’s digital culture industry is faced with difficulties such as the difficulty to go out of digital culture services and the lack of compound digital creative talents,also from the talent incentive of preferential tax policies,digital technology innovation of single,the absence of tax incentives,digital culture derivatives tax incentives is weak,intellectual property protection of preferential tax policy blank and cultural services export tax support effect explains the problems existing in the preferential tax policies.Finally,the thesis addresses the problems of tax incentives and puts forward suggestions such as increasing the strength of tax incentives for talent cultivation,enriching the form of incentives for technological innovation and transformation of achievements,introducing tax incentives for technology-assisted hardware equipment,strengthening the role of tax incentives for digital cultural derivatives,strengthening tax incentives for intellectual property protection and improving tax incentives for cultural service exports,in order to promote the digital cultural industry.The government will continue to promote the high-quality development of the cultural industry and better meet the rich and diverse cultural needs of the people.