Study On Tax Policies To Accelerate The Development Of China’s Press And Publication Industry

Cultural industry is recognized as the sunrise industry and "the gold industry" in the world wide. In the present world, the cultural industry has evolved to become the pillar industry and new economic growth point of national economy. The press and publication industry is the foundation and core component of the cultural industry, its development and prosperity not only help the change of China’s industrial structure and economic development pattern, but also help enhance the public’s ideological and cultural level, and achieve good effects in both economy and culture. World economic and political changes make the press and publication industry facing unprecedented historical opportunities and challenges. In the new period, the press and publication industry should become bigger and stronger, upgrade the industrial scale, optimize industrial structure, improve the industry chain;and continue to promote institutional reform, eliminate the institutional factors restricting industrial development; and strengthen mutual exchanges with foreign countries, actively promote the press and publishing products and services to export. The tax policy is an important part of industrial policy, the development and prosperity of the press and publication industry can not be separated from the strong support of the tax policy. However, the current tax policies to promote the development of press and publication industry in China still need to be improved.This article takes tax policies for the press and publication industry as the research object, the press and publication industry includes news industry and publishing industry. After three decades of reform and opening up, China’s press and publication industry has gone through three stages, from recovery to development to prosperity.During the "Eleventh Five-Year" period, the press and publication industry has made great achievements, but in the new era it should insist on the development and reform. Big press and publication countries,such as United States, Britain, France, develop tax policies to promote the development of press and publication industry, and usually industrial policy resides in the tax policy,take different tax policies between the economic field and the field of culture, and take differential tax policy in the press and publication industry internal. Concerning the development direction of the press and publication industry, this article describes the current tax policies in five aspects, its problems and deficiencies are mainly reflected in:the low level of tax legislation, fragmented policy; preferential tax policies for more general, poorly targeted; preferential tax policies for single; relatively heavy tax burden; lack of long-term stability; insufficient tax policies for the press and publishing products and services to import and export. For the tax policies to promote China’s press and publication industry, the paper concludes as follows:improve the press and publication industry tax system; refine differences in the tax system; Combined with the press and publication industry chain, implement multi-link, tax-base policies; reduce the tax burden, implement tax policies to incent innovation; drawing on international experience, use tax refund policy to promote the development of press and publication industry; improve the tax policy to support the reform of the press and publication industry; improve the tax policy to develop the international trade of the press and publication industry.