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Research On The Finance And Taxation Policies Of The Cultural Industry Of Guangzhou

Posted on:2014-06-02Degree:MasterType:Thesis
Country:ChinaCandidate:C X SunFull Text:PDF
GTID:2269330392464038Subject:Public Finance
Abstract/Summary:PDF Full Text Request
As a sunrise industry of the21st century, the cultural and creative industry has rich detailsand huge tension. Under the influence of the globalization trend, it gradually moves towards thecentre of the economic system from the edge and has become the focus of government attention.As a basic tool using by the government for regulating the cultural and creative industry,domestic research for the finance and taxation policy mainly stays at the macro level. Therefore,this thesis is based on the strategic position of the cultural and creative industry in Guangzhou,and deep analysis the development status of the cultural and creative industry of Guangzhou, inorder to illustrate how the Government should appropriately make use of the finance andtaxation policy to promote the development of the cultural and creative industry.The first part of this article discusses the theoretical basis of the finance and taxationpolicy to support the development of the cultural and creative industry. On the basis of clearlydefining the connotation and the industry category of the cultural and creative industry, itmainly analyzes the rationality and necessity of finance and taxation policies to support thedevelopment of the cultural and creative industry from the perspective of the externalcharacteristics of cultural products, new economic growth theory and the theory of consumerdemand. The second part of this article gives a detailed analysis of the mechanism of action andthe advantages and disadvantages of the three policy instruments, including financialinvestment, tax incentives and financing policies in order to illustrate that how the Governmentshould select the appropriate policy tools to achieve some industrial targets. The third part ofthis article introduces the fiscal environment of the cultural and creative industry of Guangzhouand highlights the impact of VAT reform on the development of the cultural and creativeindustry. The fourth part of this article analyzes the implementation effect of the fiscal policiesform two angles of economic and social effects. In addition, this part researches thecontribution of the cultural and creative industry to regional economic growth on the base of thenew economic growth theory. Through the study of this thesis, there are the following threeinsights: First, the economic attributes of the cultural and creative industry and the quasi-publicgoods characteristics of cultural products are the premise of the finance and taxation policies tosupport the development of the cultural and creative industry.Second, the finance and taxation policies have profound theoretical basis to support thedevelopment of the cultural and creative industry. Under the framework of the new economicgrowth theory and externality theory, this article analyzes the viewpoint of"the cultural andcreative industry has become a new economic growth point" and get beneficialenlightenments on the development of the cultural and creative industry---Attach greatimportance to the guiding role of the finance and taxation policies for the allocation ofresources; Attach great importance to the accumulation and innovation of human capital,knowledge, technology in the cultural and creative industry.Third, for the practical operation of finance and taxation policies, whether the mode ofimplementation or the path forward must be adapted to local cultural foundation and culturalcharacteristics.
Keywords/Search Tags:Guangzhou, the cultural industry, fiscal environment, policy effect
PDF Full Text Request
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