Research On Tax Preferential Legal System Of Our Country’s Cultural Industry

The general analysis of cultural industry preferential tax system is studies the premise and foundation of culture industry tax system. Cultural industry preferential tax mainly refers to the countries in thield field of cultural industry according to the specific situation, to encourage and support the cultural industry or related cultural enterprises on taxes give encouragement and care is a kind of special provisions. At present, the preferential tax is mainly about cultural industries, export tax rebates, is entitled to duty exemption or reduction or refund claim additional deduction and exemption, and other nine returned to after soliciting preferential way. In the field of cultural industry tax incentives system, on the one hand, is based on the cultural products of externality and public product attributes, as well as the infant industry theory consideration; On the other hand, in order to promote the development of China’s cultural industry, transformation and upgrading, and maintain the cultural security in China.The United States, Britain, Japan and South Korea’s cultural industry development more mature, it is closely related to the state tax support. Study of cultural industry in our country tax system is necessary to learn from their successful experience. The above tax incentives on cultural industry has formed a perfect tax preferential legal system, formulated the preferential taxation policy that accord with the characteristics of the cultural industry, has been clear about the cultural industry practitioners, the applicable scope of the tax and donation tax exemption on cultural industry has made a clear rules.At present, our country in the area of cultural industry is introduced in the cultural enterprises, practitioners and giving preferential policy, but the policy orientation is not prominent; Rates low distribution, tax incentives and mostly temporary, with clear terms and the applicable scope, lack of system; Is intelligence intensive industry, cultural industry is critical to the cost of intellectual activity, and the existing preferential tax policies for no discount in that part of the rules, there exists a phenomenon of double taxation, the existing preferential tax policies lack of fit industry characteristics of the cultural industry promotion, cultural industry industry tax is higher, enterprise tax burden heavier; The preferential tax policy on culture industry practitioners are limited to writers exempted and bonus issued by the provincial units can be reduced, the applicable scope is small; In addition, regarding to the donation of cultural industry regulation also exist differences between enterprises and individuals, there was a conflict.The current cultural industry preferential tax system of our country perfect must adhere to certain principles, namely preferential tax legal principle, the tax fair principle as well as the principle of preferential tax publicly. On the basis of the principle to clear the preferential tax policy orientation, including encouraging science and technology innovation and cultural industry support industry of cultural industry "going out" direction, and balance to the regions in the development of cultural industries in orientation; At the same time also should pay attention to perfect our country’s current tax preferential legal norms, improve the legislative level, enhance the stability of policies; In addition, in the real tax aspects include value added tax, business tax, enterprise income tax and personal income tax to improve, in order to promote the all-round development of cultural industry in our country.