The Fiscal Policy Research On Promoting Cultural Industry Development

For a long time, China's cultural industry is not high efficiency of resource allocation, institutional reset, overstaffing, lacking of financial investment, imperfect tax policy and low input-output rate have become an obstacle to the development of China's cultural industry. As China's economy continues to develop, a substantial increase in revenue year after year, Countries already have the ability and, in fact, increasing the capital invest on cultural construction year by year, However, it proves that the rapid investment growth has not fundamentally changed the status quo of China's cultural industry, Financial investment in the problem of low efficiency of fund utilization is still not able to be effectively addressed. At the same time, the tax policy played a positive role in the development of China's cultural industry, However, there are still many inadequacies and imperfections. Therefore, to accelerate the development of China's cultural industry to truly become a new economic growth point with the use of fiscal instruments rationally and scientificly, to explore the development of China's cultural industry in theory, financial and taxation support for ways and means become particularly important.In this paper, I have used normative analysis, comparative analysis and system analysis methods, Conformity with the corresponding theoretical foundation for the promotion of China's cultural industry development should be combined with the implementation of fiscal policy and actual investigation, The purpose is to make finance and taxation policy support as a focal point, Seeking to promote the development of China's cultural industry, scientific, and effective fiscal and taxation policies to support the path. Introduction to part of the first chapter of this article describes the background to the study of this question, significance and the current of domestic and international academic research in this theme; The second chapter describes the theoretical basis for the development of cultural industries and the field of cultural industries as well as a number of important definitions of the narrative; ChapterⅢfocuses on the United States, France, Japan and other developed countries in supporting of cultural industries in developing all aspects of fiscal policy, Aims for making China's cultural industry development drawing views; ChapterⅣof the article is the cultural characteristics of the industry itself, starts the use of relevant theories and methods of economics, the implementation of fiscal policy and tax policy on the benefits of the development of cultural industries were analyzed; ChapterⅤbased on the content in front of the description and analysis, Against the problems of China's cultural industry development and constraints, to propose appropriate fiscal policy and tax policy, For the development of cultural industries based on economic policy.