Study On Performance Of Finance And Tax Policies About China Film Industry

[Abstract] The support policies of finance and tax are always considered as an important instrument to develop film and television industry in a country. In 2001, a "going out" project had been activated in Chinese film industry. At the meantime, both central and local governments published a series of policies to support the film industry and raise its competitive advantages. After studying the finance and tax policies of the film industry in China, the author found that the finance and tax subsidies of the international trade aspect are committed to fostering international competitive advantage, while the domestic finance and tax subsidies to the film industry turn out to be an unclear goal. Moreover, instead of bringing the industry resources together, the finance and tax policies of different regions made the industry resources more decentralized, so that the natural foundation of nurturing the international competitive advantage, namely the huge domestic market scale in China, was eliminated. The contradiction between the international and domestic finance and tax policies is the core issue of nurturing the international competitive advantage of the Chinese film industry. We believe that in the future, the finance and tax polices to Chinese film industry should focus on combining the international and domestic market and make full use of the huge market scale advantages in international competition.