Research On Fiscal Policy To Promote The Supply Of Public Cultural Services To Non-profit Organizations

Public cultural service is the important of international competitiveness.With the continuous development of market economy in our country,the people's demand for public cultural services is growing fleetly,and then the problem of insufficient supply of public cultural services is increasingly highlighted.Rely on the government and the market of the binary mode merely,the problem could not be solved.Non-profit organizations involved in supply of public cultural services is necessary.But the non-profit organizations in china is still in the early stage of development,it is also difficult to complete the task by its own.The government as the dominant force in supply of public services,it is necessary to give nonprofit financial policy support.Therefore,how to use fiscal policy to support nonprofit organizations supply of public cultural services,is a problem worthy of study.This paper included six parts altogether.The first part introduced the selected topic background and significance,and elaborated the related domestic and foreign scholars of literature and the main point of view,as well as made clear the writer's ideas,research methods and research contented.The second part introduced relevant theories of the public cultural service and the non-profit organization,and fiscal policy.The third part analyzed the current situation of non-profit organizations supply of public cultural services,and combed the means of financial support and related policies,then points out that the problem.Based on the actual situation in Beijing,the fourth part analyzed the importance of nonprofit organization in the main body support,financial support and fiscal spending effort.The fifth part,introduced the successful experience of the United States,Britain,Germany and Japan,through fiscal spending and tax incentives and other means,to promote the non-profit organizations supply of public cultural services,and get the experience enlightenment to our country.Based on the above analysis,the sixth part studied the framework and train of thought in order to supporting the non-profit organizations supply of public cultural service by policy Suggestions.According to actual situation of Beijing,using the Hierarchical analysis model,the case and the regression model,the article points out that the non-profit organizations in the public culture service supply main body plays a very important role,clarifies the fiscal expenditure on nonprofit organizations supply of public cultural services.On the basis of the study about present situation,problems and international experience,the article tries to put forward the financial support idea about the social organizations,the foundations,and the people-run non-enterprise.Reference to the international successful experience,the article proposed the suggestions to perfect the fiscal expenditure: Increase the intensity of fiscal expenditure,optimize the fiscal subsidy scheme,perfect the government purchase means and innovative means of fiscal expenditure.Perfect the preferential tax advice: Perfect the relevant preferential tax policy system,in accordance with the profit-seeking income tax preferential treatment to the nature of the implementation of differentiation,and strengthen the social donation tax incentives.Supplemented by supporting measures,in order to ensure the supply of non-profit organizations can better public cultural services.