A Research Into China's Cultural Industry Preferential Tax Legal System

The cultural industry in the 21st century is regarded as the "rising sun industry, is to promote the state of the soft power of the important way, while macro-regulation means one financial policy in support of reform of the cultural system and cultural industry development process often plays an important role. Preferential tax reduced culture industry investment risk - increase industrial development of capital - broaden government tax basis - create more tax revenue - the government more capable of cultural industry the implementation of the tax preferential - lower cultural industry investment risk, such a silmultaneous will form tax to promote the development of cultural industry benign policy incentive mechanism. But as to the present situation, our cultural industry development has received the existing system restriction. In recent years, some economists and jurisconsults start is committed to continuously optimize cultural industry development modes, the country is also introduced gradually related preferential tax policies, arouse the vitality of the cultural industry, make the culture industry has become a new growth point of national economy.This papers to the cultural industry preferential tax policy of domestic and foreign relevant research as the base, is divided into four major sections. The first part of cultural industry the concept and character preferential tax legal connotation definition, carefully analyzed our cultural industry the development situation and social function, and with economic law basic theory as the cornerstone analyzes the preferential tax of the connotation and function of culture industry, eventually got the implementation of preferential tax system economics and law basis. The second part analysis of China's culture industry preferential tax system present situation and existing problems of cultural industry practice, the preferential tax, the scope of the current preferential tax system in legislation and practice, the defects existing in the limitations of preferential tax range and preferential policy relative scattered in a certain extent restrict our cultural industry development. The third part through to the United States, Britain, France and other countries culture industry of preferential tax policy comparison and study, in order to learn the advanced experience of cultural industry in perfect our current preferential taxation system: to strengthen the pertinence, preferential tax policies with preferential tax policy encouraging developing indigenous culture, implementing difference tax measures. The fourth part to perfect our cultural industry preferential tax law system puts forward related Suggestions: in establishing the cultural industry preferential tax legal system based on the basic principles of the cultural industry, comb the preferential tax scope, optimize cultural industry preferential tax policy, establish a complete set of cultural industry preferential tax system.