Research On Fiscal And Tax Policies For Ceramics Cultural And Creative Industry In Jingdezhen

“Porcelain” is another name of Jingdezhen. As with the millennium ancient historyof ceramics culture, Jingdezhen Ceramic Art shows the world the Chinese nation with aunique cultural connotation. With rich cultural heritage, the combination of the culturaland creative Ceramic industries, Jingdezhen Ceramic has become one of the mostpotential promising and emerging industries in Jingdezhen. On the one hand, TheDevelopment of ceramics cultural and creative industries depend on natural growth of themarket, while on the other hand they are also inseparable from government policysupport, especially fiscal and tax policy supports. However, compared with otherindustries, the support of government for ceramics culture and creative industry is notenough. Government tax administration is also flawed, restricting the all-rounddevelopment of the industry.In the thesis, the main research methods are literature method and investigationanalysis, and the research object of this thesis is the fiscal and tax policy support fromgovernment which promote the development of the ceramics culture and creative industry.Through a questionnaire survey about the support of fiscal policy and the enterprise’s taxburden of Jingdezhen ceramics cultural and creative enterprises, we found there are someproblems, such as overall tax burden of ceramics cultural and creative industry is heavy,the public finance support for this industry needs to be strengthened, Ceramic fiscalincentives of supporting cultural and creative enterprises lacks of intellectual property.Through the analysis of the existing problems and learning fiscal support policies on thecultural and creative industries from Britain, America, South Korea, we suggestimproving the support of the government fiscal levy policy on Jingdezhen ceramicsculture and creative industries. The main purpose of this study is providing thesuggestion on improving the fiscal and taxation policy from government of Jingdezhen tobetter support cultural creative industry, aiming at creating favorable conditions for thepromotion of cultural and creative industries and making Jingdezhen Ceramic industriesgrow faster and better.