Study On Fiscal Policy Of Cultural Industry Of Shaanxi Province

Cultural industry is the sunrise industry,on the one hand, the development of cultural industry can make economic growth pattern has a corresponding change,on the other hand,it also can improve the national soft power.The main tools and means of government performing its own function are finance and tax,thus can promote the development of cultural industry more effectively.In recent years,each regional financial department of Shaanxi province very focused on the development of cultural industry,and gave it enough support,but in the past process of the development,the investment of cultural industry was a little less,and infrastructure was also not ideal.That makes the development result of Shaanxi culture industry is not satisfactory.In the process of developing the cultural industry,government needs to introduce corresponding fiscal policies for guiding its development,to ensure that it can achieve prosperity development.This paper first analyses the current development status of Shaanxi cultural industry,and through the accumulation of development experience in this field at home and abroad,put forward in the development process of Shaanxi cultural industry,need to form systemic financial support policies in order to guide its development,finally makes the cultural industry prosperity.Combined with the concrete analysis we can know,the defects of fiscal policy in the development of Shaanxi cultural industry mainly embodied in the following aspects:first,we do not invest enough money to develop cultural industry;Second, the lack of diversified investment channels of funding sources;Third,it is necessary to further adjust the financial input structure of cultural industry;Fourth,the region has not formed a scientific and reasonable appraisal system of performance for checking the specific practice.Therefore,we can optimize the fiscal policy of Shaanxi cultural industry from the following several aspects;first,to invest more financial capital to develop the cultural industry,in the process of fiscal support policy need to make difference and emphasis,to set up special funds for developing the cultural industry,to be more perfection of relevant financial preferential policies;Second,make further development on financing channels of cultural industry,focuses on the financing from the market,the cooperation between bank and company and soon;Third,to further optimize the finance investment structure of cultural industry;Fourth,to form a scientific and reasonable financial investment performance evaluation system of cultural industry.