Research On Tax Policy Of Culture And Creative Industry In China

Currently,the cultural creative industry development space and potential,has the characteristics of creative industry and cultural industry,help to the spiritual connotation of ascension of cultural products in our country.In the environment of world economic integration,the income generated by cultural and creative industries plays an important role in China's economic growth.This year's government work report highlighted one of the key tasks of the year in 2017 to continue to lead the transformation and upgrading of the real economy through innovation.At home and abroad,the author first summarizes the classification and definition of cultural creative industry,and confirmed in this paper,the classification of the cultural creative industry and adopted by the definition of cultural creative industry to creativity as the core,through the Internet technology and flexible use of marketing communications,such as production with high added value strong intellectual property rights of cultural creative products and services of a high-level cultural industries.In addition,this chapter is the present domestic fiscal and tax policies to promote the development of cultural creative industry research the phenomenon of less,the system of our country for the cultural and creative industries of the existing tax policy,and points out existing problems,such as the film industry VAT deduction scope is narrow,the publishing industry of state-owned publishing enterprises and private enterprises preferential tax opportunities are not equal.Based on the experience of domestic and foreign countries,the cultural and creative industries exist in the emerging field,which have the characteristics of immaturity and cannot escape from the government's support and guidance.Based on tax policy as a research perspective,this paper to analysis the typical industry of cultural creative industry,publishing,radio and television industry,software and animation industry,the four industry problems of the existing tax policy,a system of research and demonstration,to represent our country culture creative industry tax burden,the average level of listed company in hunan province as an example,through to the various industries and regional ETR numerical analysis of listed companies,the cultural creative industries in hunan province after tax compared with other industries,regions,the result of the tax burden heavier.In addition,some Suggestions are put forward for the formulation of tax policies for cultural and creative industries in China.For example,tax policies that encourage companies to invest more in research and development,and strengthen tax policies for intellectual property protection.Article is divided into six chapters,the way of literature research,comparison research,and empirical research and normative research combined with the application of the current situation of the development of cultural creative industry and improve the demand of the tax policy has carried on the exploration and analysis.The first chapter focuses on the background and topics of cultural and creative industries.The second chapter through for the cultural and creative industries at home and abroad were summarized the establishment of the concept and content of classification,in this article use thecultural creative industry classification is established,and put forward the economic functions and characteristics of cultural creative industry.In addition,the section also summarizes the tax incentives for the existing cultural and creative industries in China.This paper analyzes the current tax policy of the film industry,software industry,publishing industry and animation industry in China.The third chapter first mathematical deduction,the empirical analysis shows that the current tax structure is not reasonable for the influence of the cultural creative industry,select the a-share market in hunan publishing industry,radio and television industry,software industry and tourism industry representative cultural creativity of the listed company as A case.According to the published financial data,the tax burden problem is studied in hunan culture and creative enterprises.Chapter iv experience of learning and drawing on tax policies that are appropriate for the actual situation of our country.The fifth chapter according to our country's film industry,software industry,the publishing industry,animation industry the problem of tax policy and international experience,has carried on the further development of cultural creative industry and the way to the establishment of the tax policy opinion.