The Study Of The Fiscal Policy Related To Supporting Social Organizations To Provide Public Culture Services

Decision of the Central Committee of the Communist Party of China on Some Major Issues Concerning Comprehensively Deepening the Reform adopted at the third Plenary Session of the 18 th Central Committee of the Communist Party of China raises that it should “motivate the vitality of social organizations”,“drive social organizations to define rights and liabilities,govern themselves based on laws and play related roles”,“appoint social organizations to solve related issues and provide public services”,and “encourage social force and social capital to take part in building public service system of culture and cultivating non-profit cultural organization”.Report on the Work of the Government in 2018 re-emphasized that “building a co-construction,joint governing and sharing social management pattern,promoting the healthy development of social organizations”,“supporting social force to increase the supply of public culture services”.Social organizations play a vital role in handling with relationship between the government and the society;among which,as the social subject of public culture governance system,culture-based social organizations are the important social base to realize prosperous public culture development,and the important force to provide public culture service,stimulate public culture atmosphere and enrich people's cultural life.Make a general survey of powerful cultural countries such as America,Britain and Japan,social organizations in developed countries have provided important guarantee to develop national culture prosperously.Under such macro-environment that orientation of policies in China is same as the development tendency in the world,how the government to cultivate and develop social organization? How to encourage social organizations to participate in building public service system of culture? All of these have become the problems demanding prompt solution.To solve the mentioned problems above,the paper studies fiscal policies related to how to support social organizations to provide public culture services: the paper adopts tools of economics to analyze mechanism of action,and employs measuring instruments to do empirical analysis,to demonstrate the positive role played by fiscal policies such as fiscal subsidies,government purchases and tax preference when social organizations provide public culture services.Writer analyzes favorable effects gained by current policies and existing problems of the system by checking,collecting and summarizing fiscal policies issued to support social organizations in China.Learn advancing modes adopted by America,Britain and Japan to supply public culture services and related complete policy systems which are employed to encourage social organizations to take part in public culture service,to state what kind of successful experiences could be used as the reference when China design its system.On this basis,aiming at the problem of supporting social organizations to provide public culture services,the paper put forward policy suggestions from these two perspectives--direct fiscal policy and indirect supporting measures.Achievements gained by the paper have a certain theoretical and practical significance to implement policies about “encouraging social organizations to participate in public culture services”,enhance efficiency of providing public culture services,and well satisfy with people's demand on public culture.