摘要
英国文化创意产业发展独具特色,以政府税收政策为典型代表的宏观经济调控工具的有力支持,取得显著成效,具有其他宏观调控政策所不具备的独特激励作用。英国对文化创意产业的税收支持几乎覆盖整个文化创意产业领域,包括多种税种和不同的优惠方式,并激励私人企业和引导民间资本投资文化创意产业,使英国的文化创意产业成为世界上发展最快和最好的朝阳产业。借鉴英国成熟的文化创意产业税收政策,提出了优化我国扶持文化创意产业的税收激励政策、择机开征具有中国特色的"文化税"、改革捐赠税收政策鼓励民间资本资助文化产业、实施以市场为主和政府适度干预的税收调控政策等建议。
The British cultural and creative industry is unique in its development,in which the macro economic regulation and control tools typically represented by government tax policy have a unique incentive role and have achieved remarkable effects. British tax incentive,including a variety of taxes and different preferential ways,covers almost the whole field of cultural and creative industry,and encourages private enterprises and private capital to invest in cultural and creative industry so that the British culture and creative industry has become the fastest and best sunrise industry in the world. Based on British mature tax policy for cultural and creative industry,this paper puts forward suggestions for optimizing China tax incentive policy for supporting cultural and creative industry,levying ＂culture tax＂ with Chinese characteristics,reforming donation tax policy to encourage private capital to fund cultural industry and implementing market- oriented tax policy with appropriate government intervention.
出处
《山东财经大学学报》
2016年第2期48-54,共7页
Journal of Shandong University of Finance and Economics
基金
湖北省教育厅人文社科项目"湖北城市化进程中的非正规就业与贫困缓解研究"(15Y025)
关键词
文化创意产业
税收政策
英国
启示
cultural and creative industry
tax policy
Britain
enlightenment
