Financial Policy Research In Promoting China's Cultural Construction

With the constant development of economic, cultural development significantly lagged behind economic development, and the gap is also in constant expansion. It is not conductive to political, economic, cultural, social integration of social system and the comprehensive and coordinated development of society, also was disadvantageous to the realization of social equity. In addition, with changes in domestic and foreign environment, cultural construction plays an increasingly important role, it has already become an important factor to measure a country's comprehensive power, is also an important symbol of national soft power. Especially in the context of the financial crisis, China's other industries are faced with recession, the culture industry had adverse economic gains across the board, and served as the supporting pillar industry of China's economic development, we can see the importance of cultural industries in the process of national development. The role of cultural industries becomes more and more national attention, in the "Cultural Industry Promotion Plan", Cultural industry was promoted to a national strategy height. State policies to support cultural development are constantly introduced, is increasing and continuous improvement in the stage, including financial policies, laws and policies, etc. However, these policies are generally more macroscopic and lack the specific specifications, so the support role of culture greatly reduced. In addition, because of the special properties of culture itself, need to clear the respective responsibilities of government and market, achieves "place" and "homing" to improve fiscal policy support related to culture is imperative, however, in this regard, my fiscal and taxation system, policies are missing, and there is "offside" and "absence", and is also lacked of specific provisions, this is not conducive to cultural development, the need to resolve these problems are as soon as possible. Therefore, this article from the cultural attributes and characteristics, tries to make recommendations for the culture of fiscal policy, and make some relevant auxiliary measures to promote the smooth progress of culture. This article mainly discussed from five parts:The first part mainly describes the background of this writing, practical and theoretical significance, and the current international situation for the Study of Culture. Then describes the idea of this article, the basic framework, research methods and innovative points, etc.The second part describes culture, cultural undertakings, cultural industries and their respective content attributes, on the basis of culture, cultural undertakings and cultural industries are divided into two parts, are cultural undertakings and cultural industries, and their connection for analysis. From the perspective of public finance, illuminates the government's theoretical basis and practical basis to intervene in cultural construction, pave the way for the following discussion of financial support to cultural development.The third part explores the present situation of the status of financial support to cultural construction, including the achievements of financial support for culture and problems of financial support to cultural development, and specific analysis the problems of the government in supporting the cultural development.The fourth part introduce the experience of the United States, Britain, and French government for the cultural construction, specifying how these three countries to support the development of national culture, through fiscal policies and tax policies and summarized their respective points of similarities and differences of their development, on this bases, analysis the successful experience of the Cultural Construction of cultural development in these countries,and the enlightenment to China.The fifth part mainly aiming at governmental problems in cultural construction, from our national conditions, and learn the successful experiences of developed countries, and put forward specific recommendations and countermeasures on government how to effectively play its role in supporting cultural development, support the cultural construction, Including the major fiscal policy and the relevant support measures.