The Supporting Policy Research Of Financial And Taxation On Cultural And Creative Industry

July 2009,the State Council executive meeting formally adopted "Cultural Industry Promotion Plan",which marked the cultural and creative industries will be promoted by the government in China.Until 2015,cultural and related industries accounted for the proportion of GDP increased from 2.43% in 2008 to 3.82%.The reason why our government attaches importance to the development of cultural and creative industries,mainly from three aspects of consideration.First,the development of cultural and creative industries is closely related to the health of our national spirit and civilization.Secondly,the cultural and creative industries are a feasible way to change the mode of economic growth Way.Finally,cultural and creative industries' competitiveness is an important part of the country's core competitiveness.But at present,China's cultural and creative industries are still in the early stages of development,the policy system is not complete and the international competitiveness is not strong.The paper tries to study how the fiscal and taxation policy can play a supporting role,basing on the law of industrial development.This paper first studies the intrinsic logic of the cultural creative industry from the perspective of the value chain theory.On this basis,we further study how our government supports the development of cultural and creative industries from the aspects of fiscal and taxation support policies.In the process of this paper,this paper first elaborates the necessity of the government to support the cultural and creative industries,and finally finds the theoretical basis of the government support in the theory of "protection of infant industry",and indicates the cultural creativity's high production rate through the two-stage DEA analysis.This paper analyzes the policy from three countries(the United States,Japan and South Korea)in cultural and creative industries,and analyzes the advantages and disadvantages of the three countries' policies.And then the author analyzes the inherent development logic of China's cultural and creative industries from the perspective of cultural value chain.Finally,in view of China's current cultural and creative industry developing into "low-end" predicament,the paper provides suggestions for the fiscal and taxation policies to support the development of cultural and creative industries in China.