Cultural Industry Preferential Tax Legal System Research

Developing the cultural industry is not only the inevitable requirement to upgrade Chinese industrial structure and develop the socialist market economy, but also serves as an important approach to boom socialist culture under the background of cultural system reform. The tax incentive system is the legal mean of the nation to promote industrial development. Currently, China has certain preferential tax policies on the development of the cultural industry, but these policies do not fit the features of this industry. Therefore, it is necessary to explore the ways to improve Chinese tax incentive system of the cultural industry.There is no universal definition on the connotation and extension of the cultural industry at home and abroad. Under the legal system of tax incentives, the extension of the cultural industry could be limited and clarified by the latest Culture and Related Industry Classification Standard (2012). The tax incentive system is a legal regime to exempt, reduce and postpone the tax liability of taxpayers. Economically speaking, tax incentives promote industrial development; from the perspective of laws, tax incentives shall exist as a legal system, and the legal system of tax incentives on the cultural industry bears the features of the economic law. Being implemented mainly through preferential tax policies, Chinese tax incentives lack diversity with a narrow range and instable preference. To solve these problems and improve the legal system of tax incentives on the cultural industry, we need to study the basic theories of the tax law and related theories of the economic law, and learn the similar systems from nations with developed cultural industry while combining with our own features. In addition to the diversified incentives and wide scale, overseas tax incentive systems have a lot of tax preference for individual practitioners, which is worth of consideration. In terms of the basic idea to optimize the legal system, we shall first pay attention to the relation between the system and the tax law, the principle of which shall be followed in legislative procedures and contents; second, take account of the reasonable disposition of taxation power in the legal system of tax incentives on the cultural industry, and build the legal system in a scientific and comprehensive way. Under the guidance of these ideas, we will implement measures to diversify tax incentives and expand the range of preference..