Finance And Tax Policy Research On Cultural Industry

The cultural industry as a sunrise industry, its development can not only change the mode of economic growth, but also can promote national "soft power". Since the party congress, the party central committee and the state council take the cultural industry as promote cultural greater development and prosperity of the strategic choice, to develop cultural industry into the state’s overall development strategy, the state council and its ministries and commissions have issued a series of policies to promote the development of cultural industry. Among them, the financial and tax as the functions of the government’s important policy tool and control measures, which play an important role in promoting the development of cultural industry process, but the current our country culture industry fiscal support is insufficient, the financial investment capital structure is not reasonable, lacking of social investment incentive mechanism problems that affected the strength and effectiveness of the national cultural supporting, restricted the our cultural industry benign and rapid development, so how to scientific, reasonable and effective using financial and tax policies to promote the development of cultural industry, which has important significance in theory and practice.This paper discusses six aspects:The first part:this paper introduces the research background, research significance and research status in home and abroad. Research background points out the achievements and the problems of culture industry in china, the article summarizes the research status in home and abroad from the aspect of causes, problems and countermeasures.The second part:from foreign and domestic aspects to delimit and classify the culture industry, describes the features and functions of the cultural industry.The third part:demonstrated the fiscal expenditure can affect the allocation of resources of the cultural industry from the perspective of economics, using the mathematical model illustrates the fiscal expenditure can affect the decision of enterprise investment, analyzing the demand and supply effects of the tax from the general equilibrium, analyzing the substitution and income effect of tax from partial equilibrium.The fourth part:the central ministries and commissions on the introduction of the culture industry fiscal policy were summarized according to the time sequence of nearly20years; the preferential tax policy that involves the cultural industry were summarized according to the categories of taxes.The fifth part:the problems of the development of the cultural industry were pointed out respectively from the point of view of finance and tax. The cultural industry fiscal policy problems exist in public financial investment and expenditure structure; The cultural industry tax policy problems are mainly embodied in the policy guidance and covering surface.The sixth part:in view of the culture industry finance and tax policy, and put forward policy suggestions. Mainly included increasing the financial investment, optimizing the expenditure structure, widening the range of preferential tax. strengthening the guide of finance and tax measures.