【摘要】：文化產(chǎn)業(yè)被譽(yù)為二十一世紀(jì)的“朝陽(yáng)產(chǎn)業(yè)”,是提升國(guó)家軟實(shí)力的重要途徑。稅收調(diào)節(jié)作為國(guó)家宏觀調(diào)控手段之一,在促進(jìn)文化體制改革和文化產(chǎn)業(yè)發(fā)展的過程中發(fā)揮了重大作用。從宏觀上看,稅收優(yōu)惠可以降低文化產(chǎn)業(yè)的投資風(fēng)險(xiǎn)→增加文化產(chǎn)業(yè)發(fā)展的資本→拓寬政府的稅源基礎(chǔ)→創(chuàng)造更多的稅收收入→政府更有能力對(duì)文化產(chǎn)業(yè)實(shí)施稅收優(yōu)惠→降低文化產(chǎn)業(yè)投資風(fēng)險(xiǎn),顯而易見,如此循環(huán)往復(fù)便會(huì)形成稅收促進(jìn)文化產(chǎn)業(yè)發(fā)展的良性激勵(lì)機(jī)制。但就目前我國(guó)的文化產(chǎn)業(yè)發(fā)展?fàn)顩r來看,現(xiàn)有的稅收制度已對(duì)文化產(chǎn)業(yè)的發(fā)展形成了制約。因此,研究文化產(chǎn)業(yè)稅收優(yōu)惠中存在的法律問題,優(yōu)化文化產(chǎn)業(yè)的稅收優(yōu)惠支持模式就顯得十分必要。 本文在當(dāng)前國(guó)家全面支持文化產(chǎn)業(yè)發(fā)展的大背景之下,以文化產(chǎn)業(yè)中流轉(zhuǎn)稅與營(yíng)業(yè)稅為主要研究對(duì)象,首先分析了稅收優(yōu)惠介入文化產(chǎn)業(yè)的必要性以及我國(guó)文化產(chǎn)業(yè)稅收優(yōu)惠的現(xiàn)狀,在此基礎(chǔ)之上從立法和執(zhí)法兩個(gè)層面出發(fā),對(duì)目前我國(guó)文化產(chǎn)業(yè)稅收優(yōu)惠實(shí)踐中存在的問題加以分析,最后以文化產(chǎn)業(yè)立法層面中的稅收優(yōu)惠法律制度建設(shè)和執(zhí)法層面中的稅種協(xié)調(diào)與改革為思路,借鑒國(guó)外文化產(chǎn)業(yè)發(fā)達(dá)國(guó)家的稅收優(yōu)惠經(jīng)驗(yàn)從而提出未來我國(guó)文化產(chǎn)業(yè)稅收優(yōu)惠支持的完善對(duì)策與建議。
[Abstract]:Cultural industry is known as "sunrise industry" in 21 century, which is an important way to enhance national soft power. As one of the national macro-control means, tax regulation plays an important role in the process of promoting the reform of cultural system and the development of cultural industry. From a macro point of view, Tax preference can reduce the investment risk of cultural industry and increase the capital for the development of cultural industry. Broaden the government's tax base and create more tax revenue. Investment risks in cultural industries, Obviously, this cycle will form a benign incentive mechanism to promote the development of cultural industry. However, the current tax system has restricted the development of cultural industry. Therefore, it is necessary to study the legal problems existing in the tax preference of cultural industry and optimize the supporting mode of tax preference for cultural industry. Under the background of the current national support for the development of cultural industry, this paper takes turnover tax and business tax in cultural industry as the main research object. First of all, it analyzes the necessity of tax preference to intervene in cultural industry and the present situation of China's cultural industry tax preference. On this basis, it starts from the two aspects of legislation and law enforcement. This paper analyzes the problems existing in the practice of tax preference for cultural industry in our country at present, and finally takes the construction of tax preferential legal system in the level of legislation of cultural industry and the coordination and reform of tax types in the level of law enforcement as the train of thought. Based on the experience of foreign cultural industry developed countries, this paper puts forward the countermeasures and suggestions to support the tax preferential support of our cultural industry in the future.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：D922.22

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