A Research On Financial And Tax Policy Theories For Cultural Industry And Its Application To Qinhuangdao

The fifth and sixth meeting of the seventeenth national people’s congress put forwardthat promoting cultural industry is becoming a pillar industry of the national economy, tobuild a strong nation of socialist culture. The Twelfth Five Year Plan of The people’sRepublic of China about National Economic and social development and cultural reformand development plan proposed the general policy of cultural industry development.According to the above documents, the Ministry of culture formulated the culturalindustry period doubling plan. In marked contrast to that the research on theories of thecultural industry taxation policy are apparently lagging far behind. Based on the deeptheory, designed evaluation index system of the effect of culture industry tax policy.Firstly, mainly describes is part of the cultural industry tax policy theory. Base ondomestic and foreign research status of cultural industry policy, introduced theconnotation of culture industry, the basic content of fiscal and taxation policy of thecultural industry, the theoretical analysis and empirical analysis of fiscal policy in thecultural industry.Secondly, based on the in-depth analysis of the evaluation effect of the basicelements of fiscal policy of culture industry, according to the evaluation methodology, byanalyzing the indicators, established fiscal and taxation policy of cultural industryinvestment effect evaluation index system and fiscal and taxation policy of culturalindustry output index system. Based on analysis of evaluation methods constructed acomprehensive evaluation model of AHP-DEA, and fully explained the rationality of themodel.Again, analyzed the current situation of Qinhuangdao culture industry tax policy,according to the established culture industry tax policy put into effect evaluation indexsystem and output effect evaluation index system, applied AHP-DEA comprehensiveevaluation model, evaluated the effects of fiscal policy of cultural industry in Qinhuangdao. According to the analysis and evaluation results, find out the problems andweaknesses of fiscal policy of the cultural industry.Finally, on the basis of the existing problems and shortcomings of Qinhuangdaoculture industry tax policy, combined with the actual situation of Qinhuangdao City, thepaper points out the feasible countermeasure and suggestion of Qinhuangdao cultureindustry tax policy.