Analysis On The Legal Environment For Culture Industry Development

At present, there is no unanimous view in the world on the definition and scope of Culture Industry . As a result, based on the introduction of the definition of Culture Industry at home and abroad, the present thesis determines Culture Industry as: Culture Industry generally refers to the trades and enterprises which, with culture as main resources, offer spiritual cultural product service for consumers and inject cultural strength into socio-economic development through production and management and market operation. Vertically, legal environment of Culture Industry includes legislation, justice, and execution etc. of the laws on Culture Industry . While, horizontally, it mainly consists of the legal environment of the investment, tax revenue and market management in Culture Industry . Nowadays, Culture Industry in China is still at legislative stage. Therefore, the analysis on China's legal environment of the Culture Industry in the present thesis mainly relies on the vertical analysis of the legal environment of Culture Industry . With the research scope, the present thesis makes the contrast analysis separately on the legal environment of the investment, tax revenue and market management in Culture Industry at home and abroad, and proposes several suggestions and methods on how to deal with the challenge caused by Culture Industry development etc. after China entered the WTO. The researcher holds the view that, in order to overcome under-capitalize issue of Chinese Culture Industry , we should reform the financing method of the Culture Industry ,loosen the restriction of civil capital,strengthen the position and function of government in the Culture Industry investment and build a good investment environment. In order to further improve the legal environment of tax revenue of Culture Industry and arouse the development of Culture Industry , we should adjust the tax rates of relevant trades,and perfect the difference tax rate policy in Culture Industry . Moreover,we can use foreign experiences for reference to establish the Culture Industry development funds, and encourage the enterprises and individual to donate through the preferential revenue policy. In culture market management, government's function should be actively changed, the management mechanism of cultural products market should be perfected, and the legislative paces of culture market management should be accelerated. What's more, the construction of the law enforcement agency and law-enforcing ranks of culture should be intensified. In the face of the opportunity and challenge in the legal system construction of Culture Industry resulting from the accession to the WTO, the legislation in Culture Industry should be enhanced and the legal system of Culture Industry should be improved. During the legislation, the constitution, internationalism, and the coordination principles with other laws should be consulted and well considered. Finally, the present thesis makes expectation to the future legislation of Culture Industry .