The Study Of Finance And Tax Policy About Cultural Industries’ Development In Jiangsu Province On The Basis Of Improved Grey Relational Analysis

As the post-industrial era’s coming, cultural industry becomes one of the pillar industries and plays an important role in the future economic development. It Cultural industry is an emerging industry and the government starts paying more attention on it.In this paper, I studied the fiscal and tax policies which can promote the development of cultural industries in Jiangsu Province. First of all, I analyzed the theoretical foundation why should the fiscal and tax policies intervene the development of cultural industry. Then I reviewed the fiscal and tax policies which is aiming at promoting the development of cultural industries and make deeply analysis of the effect of fiscal and taxation policy on culture industry.Secondly, I analyze the present situation of cultural industry’s development in jiangsu province, and compare Jiangsu with Beijing, Shanghai, Guangdong, Zhejiang provinces whose cultural industries are developing well. Then I discovered the shortcomings in the process of developing the cultural industry of jiangsu province. At the same time, I also pointed out that the current fiscal and tax policies are not perfect. Base on these facts, I studied the development of cultural industries more deeply.Thirdly, this paper used improved Grey Relational Analysis method based on distance to study the influencing factors of cultural industries’development in Jiangsu Province. The improved Grey Relational Analysis is more objective than traditional method. On the basis of the various classifications obtained, the factors’ classification of this paper is summarized the comments of many scholars’ suggestion. Empirical part of this paper selected the added value of cultural industry in Jiangsu Province as the reference sequence, selected the related indicators of economic, market, government, human resources, technology, capital and other factors as a comparison sequence. Then, I calculated related degree between the indicators. Base on the empirical results, I ranged the order of the main factors. The empirical results showed that influencing factors sorting is:capital factors> economic factors> government factors> human resources> technology factors> market factors. After deeply study of the present fiscal and taxation policy, many shortcomings were exposed. The existing fiscal and tax policies on cultural industries is mainly through the market factors promoting the development of cultural industry, but fiscal and tax policies on the other influencing factors was scarce which will hinder the long-term development of cultural industry. Therefore, our fiscal and tax policies system needs to be improved and optimized.Finally, according to the empirical results, combined with the problems exposed in the development of cultural industries in Jiangsu Province, I proposed some appropriate fiscal and tax policies recommendations, and, the national level put forward the corresponding policy recommendations which are based on national level. I hope that it will contribute to fiscal and tax policies system.