Study On Tax Incentives Of Social Capital's Participation In The Construction Of Public Cultural Services

Since the Fifth Plenary Session of the 16 th Central Committee of the Communist Party of China put forward to build a public cultural service system in 2005 for the first time,the state has continuously increased the capital investment in the construction of public cultural services year by year,and local governments have also stepped up their efforts to build public cultural services.On this background,the construction of public cultural service in China has developed rapidly,and has achieved great success.However,the problem is more prominent behind such success.Rural areas have always been short board and weakness in the construction of public cultural services in China.Therefore,it is difficult to truly achieve the balanced development of urban and rural areas in public cultural services.In view of this,how to protect the balanced development of urban and rural public cultural services in China has become an important issue to be solved urgently by the central government and local governments at all levels.In recent years,in the “Decision of the Central Committee of the Communist Party of China on Some Major Issues Concerning Comprehensively Deepening the Reform” and “Opinion on Accelerating the Construction of Modern Public Cultural Services System”(General Office of the CPC Central Committee issued in 2015 No.2)and other documents,the central government points out that to encourage social capital to participate in the construction of public cultural services.In addition,the state has also introduced a series of documents to boost the social capital and government cooperation in cultural field.As an important means of regulating the economy of the country,tax has the function of regulating the fair sharing of social wealth,which could encourage social capital to participate in the construction of public cultural services.However,there are many problems in our tax incentives such as imperfect design of tax category,irrational arrangement of tax rate,short term of tax incentives and so on.Therefore,the solution to existing related problems depends on the sound of tax incentives.In view of this,we should adhere to the principle of legal tax and the principle of fair tax,and learn from the helpful experience of foreign countries to encourage social capital to participate in the construction of public cultural services.Then,combined with China's national conditions to improve tax incentives,so as to give full play to the role of tax incentives for social capital,and gradually solve the problem of unbalanced development of urban and rural public cultural services.In addition to the Introduction and Conclusion,this paper is divided into four parts:The first part is “an overview of tax incentives of social capital's participation in the construction of public cultural services”.It first states the connotation and main features of public cultural services,then lists three specific ways to participate in the construction of public cultural services.Finally,this paper expounds the function of tax incentives of social capital's participation in the construction of public cultural service from three aspects.The second part is “theoretical basis and fundamental principle of tax incentives of social capital's participation in the construction of public cultural services”.It makes a theoretical analysis on tax incentives of social capital's participation in the construction of public cultural services from theory of public goods and externality theory.At the same time,it points out that we should improve the specific tax incentives on the basis of principle of legal tax and principle of fair tax.The third part is “status quo and problems in tax incentives of social capital's participation in the construction of public cultural services”.By combing the existing tax laws and relevant normative documents,it analyzes and summaries status quo and problems from five aspects such as tax categories system,tax rate system,incentive scope system,incentive mode system and incentive period system.The fourth part is “perfect path of social capital's participation in the construction of public cultural services”.For the existing problems in third part,this part puts forward rationalized suggestions on perfecting tax incentives from five aspects based on the useful experience of other countries.