Research On The Legal Issues Of Cultural Industry Tax Preferences

With the breakthrough and development of national emerging industries,cultural industries,with their advanced concepts and rich connotations,have gradually moved from the edge of economic development to the core,which has also become the focus of attention of governments.In order to promote the development of domestic cultural industry and improve the quality of life of the people,preferential tax has become an important way for governments to support the cultural industry.In recent years,the state has also issued various tax preferential policies in the relevant fields of new culture,which to a certain extent has promoted the development of cultural industry.Judging from the current situation of preferential taxation for cultural industries in China,there are still many problems in the existing preferential taxation policies for cultural industries in China.These problems need to be discussed and improved.Based on these analyses,this paper focuses on the preferential taxation policies and the related cultural industries,summarizes some legal problems existing in the existing preferential taxation policies in the cultural industries in China,and understands the current situation of the development of the cultural industries in China and the legal systems of the preferential taxation policies in other countries,so as to improve the preferential taxation policies in the cultural industries in China.Legal Countermeasures of policy.Specifically,the main content of the study is divided into the following parts:Overall,the content of this study is mainly divided into the following parts:The first part of this paper is the exposition part,which mainly explains the background and significance of this study and then leads to the text.The second part of this article is to summarize the basic theory of tax preferences for cultural industries.Mainly for our country's cultural industry tax legal policy,cultural industry tax preferential legal policy theory,and cultural industry tax legal system fairness and necessity.Emphasis is laid on the preferential policies and instruments of cultural taxation in China.The third part of this paper focuses on the current situation and shortcomings of the preferential tax system of cultural industry in China.This part first introduces the current situation of preferential taxation in China's cultural industry,and then points out the shortcomings of the law of preferential taxation system in China's cultural industry,the single mode of preferential taxation,excessive taxation,which is not conducive to the sustainable development of China's new cultural industry,and the relative lack of pertinence.The fourth part of this paper focuses on the research and understanding of the tax situation of some foreign cultural industries.This part first investigates and studies the status quo of the tax preferential system of foreign cultural industries,hoping to get inspiration from the successful cases of their countries,and to seek and explore a set of tax preferential system suitable for our cultural industriesThe fifth part of this paper aims at how to improve the legal system of tax incentives for cultural industries in China.This part mainly aims at some legal problems existing in the preferential taxation system of cultural industry in our country,compares the comparatively perfect experience of foreign preferential taxation system of cultural industry with that of our country,and combines with the development situation of our country to make clear the direction of improving the legal system of cultural industry taxation in our country in the future.In order to improve and expand the scope of preferential tax policies for cultural industries,some sincere suggestions and ideas are put forward.