Study On The Fiscal And Tax Policies To Promote The Development Of Cultural And Creative Industries Of China

The origin of cultural and creative industries is the “Creative Industries” in the UK in the1990s. The practice has proved that: cultural and creative industries relying on the strongeconomic and cultural function, promotion of the optimization and upgrading of industrystructure, aggregation of culture, creative, technology and economy, has created the miracle of amodern industry high speed development. One hand, its development relies on natural growth inthe market. On the other hand, cultural and creative industries needs protections and support inmarket, funds, talented person, and intelligent property right and so on. Therefore, thedevelopment of cultural and creative industries need the support of government effective policies,and fiscal and tax policy is one of very important policies.This article is divided into six chapters.Chapter one: exordium. This paper mainly introduces the research background and researchpurpose, the research status at home and abroad, the research contents and methods, andsummarize the main innovations and shortcomings.Chapter two: Theoretical basis of fiscal and tax policy to promote cultural and creativeindustries’ development. Firstly we defined the connotation, features and functions of culturaland creative industries. Secondly, we analyzed the related theories, including Market failure,Public goods and Externalities theory, competitive advantage of nations theory, and the CreativeEconomics Theories.Chapter three: The analysis of China’s cultural and creative industries development statusand problems. Firstly, we analyzed the three stages of the development of China’s cultural andcreative industries, including: the period of formation and establishment, the period of marketpenetration, the period of rapid growth. Secondly, in Beijing and Shanghai as the example forregional development of the industry to conduct research. Finally, we pointed out five issues ofthe current development of the industry.Chapter four: The analysis of status and problems of China’s fiscal and tax policy topromote the development of cultural and creative industries. We described our current fiscal andtax policy in the promotion of cultural and creative industries, and then indicated the existingproblems of the fiscal and tax policy.Chapter five: The experience of foreign countries’ fiscal and tax policy to promote thedevelopment of cultural and creative industries. In this section, we analyzed the UK, the USA, Japan and South Korea’s support policies, and by comparison, we summed up the enlightenmentto China.Chapter six: Fiscal and tax policy recommendations of promoting the development of ourcountry’s cultural and creative industries. Based on the above part of the analysis, puttingforward suggestions and recommendations of fiscal and tax policy and other related measures.