Study On The Legal Issues Of Tax Preferential Treatment In Chinese Cultural And Creative Industries

With the rapid development of the world economy and the continuous progress,the cultural and creative industries emerge as the times require.What is the "new" is that it links new ideas with technology.With the creativity of individuals and collectives,the cultural and creative industries will have great potential in the way of industrialization or industrial culture.Cultural creative industry is one of the most core cultural exchange which is the most effective."The Belt and Road" initiative for cultural and creative industries development advantage and good opportunity hitherto unknown,the nineteen conferences placed “To build an innovative country lead” in the important position,while more advocating cultural get prosperity,and they constantly improve the cultural confidence of the more deep confidence.Therefore,it is urgent to make great efforts to support the development and perfection of cultural and creative industries.China's 5000 years of history has accumulated rich cultural heritage,this is the Chinese nation inexhaustible inexhaustible precious wealth,is the source of material and create innovative cultural and creative industries inexhaustible.In the traditional culture of innovation,constantly recreation,and then create a China characteristics of cultural and creative products,and its market to the world,not only helps to enhance cultural soft power,more beneficial to build Chinese has profound national image.As an important macroeconomic regulation and control means,tax can solve the problem of self-regulation in many ways.Tax preferences play a very important role in supporting the further development and growth of cultural and creative industries.In the field of cultural and creative industries,there has been a vague exploration mode in China.Especially after the implementation of "business transformation to increase",there have been some problems such as incomplete chain deduction,no obvious tax reduction and single tax preference.In this paper,I choose the cultural and creative industries as the main research object,from the perspective of promoting the development of cultural and creative industry perspective,combined with relevant theory,clarifying the concepts of cultural and creative industries,and the status quo of China's cultural and creative industries tax preferential policy as the starting point,at the same time,based on the reference of cultural and creative industries rapid development in developed countries tax preferential experience,specific measures for implementation of the feasible discussion and improvement of the preferential tax policies for China's cultural and creativeindustries,in order to improve preferential tax policies to promote the development of China's cultural creative industry is more meaning,to the Chinese traditional culture and creative industries combined,in order to speed up the outstanding cultural and creative products the export and service,enhance the "soft power" promotion,to enhance China's influence in the international arena.This paper summarizes and analyzes the preferential tax policies of the United States,Britain and South Korea,and learns the mature development experience of these countries,and puts forward suggestions for further improving the preferential tax system of the development of China's cultural and creative industries.