Research On Tax Preferential Legal Problem Of Cultural Industry

As the "sunrise industry" of 21 st century, the cultural industry is gradually moving from the edge of the economic system to the center with its rich connotation and great tension and becoming the focus of governments. In order to promote the prosperity and development of national cultural industries, tax incentives have become the general practices. In recent years, China has issued a series of regulatory tax preference documents related to cultural industry and has prompted the development of this industry in some degree. However, in view of the current practice, there are still many problems to be solved in the tax incentive system of the cultural industry. As such, this article analyzes the existing legal problems in the system based on clearing and definiting the correlation between tax incentives and cultural industry and put forward some legal countermeasures to improve the tax incentives of cultural industry in China combined with the development of cultural industry in our country and study of foreign systems related to tax incentives in cultural industry.Specifically, in addition to the introduction and conclusion, this article has four parts and mainly discusses the following:The first part mainly describes the basic theories of tax incentives in cultural industry. At first, it elaborates the basic situations of cultural industry and tax incentives and analyze the relationship between tax incentives implementation and cultural industry development. And then, it discusses the theory about tax incentives system intervening cultural industry development and its influence.The second part mainly analyze the existing legal problems in the tax incentives policies of cultural industry in our country. Firstly, it illustrates the status of the tax incentives, and then it points out there are many problems which include legal less rigid, lack of measures to adjust tax incentives, heavy tax burden, imperfect policies to promote emerging industries and absence of suitable remedies.The third part discusses tax incentives of foreign developed countries in cultural industry, which include United States, France, Japan and South Korea. These countries have developed perfect tax incentives systems in cultural industry, which promote their cultural industries largely and take the leading positions in the world. This article selects these countries as objects of study in order to get inspiration from their successful experience and therefore to develop the legal system of tax incentives which is suitable for Chinese cultural industry.The fourth part discusses how to perfect Chinese tax incentives in cultural industry from the perspective of law. According to the existing problems and based on the useful experience learned form foreign countries, this part puts forward some specific suggestions from enhancing China's cultural industry rigid of tax laws, enriching measures to adjust tax incentives, reducing tax burdens in cultural industries, perfecting tax incentives in new cultural industry and implementing differential tax incentives policies.