The Research Preferential Tax Policies Of The New Period For The Cultural Industry Prosperity

2012is a very important period for the development of cultural industry, tosupport the development of national culture industry,our country has issued a series ofpolicies and regulations, shows that countries attach great attion to the development ofcultural industry. The cultural industry has been the symbol of a country’s "soft power",to further enhance the contribution rate of the cultural industry on economicdevelopment, countries should continue to give support the cultural industry on thepolicy.The development of cultural industry in China started late, in the developmentprocess will inevitably encounter many problems. The object of cultural industry is thecultural products, because of cultural products have externalities, public productproperties,etc special properties, so the government should support cultural industryon policies. Tax policy is one of the means of national macro-control, it’s has inherent"stabilizer" function, has had a significant impact on all kinds of resource allocation aswell as the country’s industrial structure adjustment. At present, the preferential taxpolicy of the cultural industry also has many problems, the preferential tax policy hasnot formed a complete legal system, the cultural industry to a heavier tax burden, taxpreferential policy is not obvious, the preferential tax mode is single. These problemsrestrict the development of cultural industries.Many countries have issued policies to support the development of culturalindustry. The United States support for cultural industries limited to "aid" is notdirectly involved in the "management", according to the cultural institutions haveprofit out different preferential tax policies; the French government policy and theUnited States is slightly different, France to protect their own cultural industries, inaddition to the introduction of different business in different cultural industry tax, thenational financial investment is larger; the British according to the culture industry is afor-profit, give different policy support. And the preferential tax policy is mainly provided for for-profit cultural industry. In addition, one of the characteristics ofdifferent tax rate is the cultural industry support; the South Korean government inrecognition of the cultural industry has the market potential, spare no effort to increasefinancial support, has introduced the basic law of the industry, the preferential taxpolicy to the core cultural industry give strong policy support.For the prosperity of China’s cultural industry, the government can improvepreferential tax policies in China from the following aspects. One is to establish a setof complete tax law system, tax preferential tax rate of two is to develop difference,three is the tax policy should be targeted, four is to standardize the business tax tovalue added tax, the elimination of double taxation of the phenomenon, five is returnedthrough the implementation of cultural industry profits and taxes, the establishment ofcultural foundation, six is the extension of preferential tax the term.