Tax Policies To Promote The Development Of Culture Industry

With the development of the world within the scope of intellectual economyand information economy, culture industry has become an important means toimprove the national competence in accordance with its rising status.“Minnanculture" is the organic component of Chinese excellent traditional culture, andbeing the "regional center of Minnan culture" in history, Quanzhou has itsadvantages in cultural continuity and the development of culture industry.Developed countries promote the development of cultural industries as tostrengthen its "soft power", taking a variety of economic policies, such as the taxpolicy to promote the development of cultural industry situation, While ourcountry has many deficiencies in the use of tax policy, so it is urgent for us tolearn from the developed countries’ experiences and optimize our relevant taxpolicy.This paper applies the method of theory and literature research, normativeanalysis and empirical analysis, reality analysis and comparative analysis, topromote the development of Chinese cultural industry tax policy the casedescribed t with the relevant theory. Aim at making the tax policy support as thefocal point, seeking the tax policy support mode and promoting the scientificdevelopment of cultural industry. Firstly, this thesis explains the background andsignificance of the cultural industry with the definition of "Minnan culture" andthe academic circles at home and abroad. Secondly, starting from thecharacteristics of cultural industry itself, analyzed the tax policy in the culturalindustry development effect. The third to the fifth chapter are the main content ofthis paper; analyze Chinese cultural industry and "Minnan culture" industrydevelopment present situation, the existing tax policy and the existing problems insequence, combining the analysis of the good practice of cultural industry taxpolicy in developed countries such as the United States, Britain, France, Korea,and Japan and summarizes its support the development of cultural industry taxpolicy in common, and proposed to the situation of our country experience. The fifth chapter gives a basic introduction and analysis with the above content, putsforward to accelerate tax countermeasures of rise of China cultural industrydevelopment strategy. Lastly, make a conclusion of the main thoughts of thisthesis, and look forward to the further research.