【摘要】：文化產(chǎn)業(yè)政策作為國(guó)家產(chǎn)業(yè)政策的一個(gè)重要組成部分，是以“文化產(chǎn)業(yè)”作為研究對(duì)象的產(chǎn)業(yè)政策。近年來，我國(guó)高度重視文化產(chǎn)業(yè)發(fā)展，連續(xù)出臺(tái)了多部具有宏觀指導(dǎo)意義的戰(zhàn)略規(guī)劃，提出了努力建設(shè)社會(huì)主義文化強(qiáng)國(guó)的戰(zhàn)略目標(biāo)，文化產(chǎn)業(yè)迎來了繁榮發(fā)展的新時(shí)期。盡管在國(guó)家財(cái)政政策的大力支持下，我國(guó)文化產(chǎn)業(yè)迅速發(fā)展并逐步成為國(guó)民經(jīng)濟(jì)新的增長(zhǎng)點(diǎn)；但由于我國(guó)文化產(chǎn)業(yè)起步較晚，文化產(chǎn)業(yè)相關(guān)政策還不夠完善，其發(fā)展普遍呈現(xiàn)“小、散、弱”的態(tài)勢(shì)，在實(shí)踐中，現(xiàn)行財(cái)政政策對(duì)文化產(chǎn)業(yè)的促進(jìn)仍面臨諸多的問題和不足。因此，科學(xué)的運(yùn)用宏觀財(cái)政政策來支持與激勵(lì)我國(guó)文化產(chǎn)業(yè)的發(fā)展與繁榮，并從理論的角度來探求文化產(chǎn)業(yè)發(fā)展的財(cái)政支持方式和途徑就顯得十分必要。 本文運(yùn)用理論與文獻(xiàn)研究、規(guī)范與實(shí)證分析、比較分析與系統(tǒng)分析相結(jié)合的方法，通過介紹我國(guó)文化產(chǎn)業(yè)現(xiàn)狀，，對(duì)我國(guó)現(xiàn)行文化產(chǎn)業(yè)財(cái)政政策存在的主要問題進(jìn)行了深入分析。針對(duì)存在的問題，本文以美國(guó)、英國(guó)、韓國(guó)、法國(guó)等具有代表性的國(guó)家為例，對(duì)它們的文化產(chǎn)業(yè)財(cái)政政策進(jìn)行具體的比較分析。在吸取和借鑒發(fā)達(dá)國(guó)家文化產(chǎn)業(yè)財(cái)稅政策的成熟做法和有益經(jīng)驗(yàn)的基礎(chǔ)上，對(duì)我國(guó)文化產(chǎn)業(yè)財(cái)政政策創(chuàng)新所遵循的原則及路徑進(jìn)行了深入的探索，并從經(jīng)濟(jì)、社會(huì)、稅收三個(gè)角度為著力點(diǎn)，嘗試著提出了具有建設(shè)性的建議，以期能夠促進(jìn)我國(guó)文化產(chǎn)業(yè)健康、快速、有序發(fā)展。
[Abstract]:As an important part of the national industrial policy, the cultural industry policy is the industrial policy which takes "cultural industry" as the object of study. In recent years, our country attaches great importance to the development of cultural industry, has successively issued a number of strategic plans with macro-guiding significance, put forward the strategic goal of striving to build a socialist cultural power, and the cultural industry has ushered in a new period of prosperity and development. Although China's cultural industry has developed rapidly and gradually become a new growth point of the national economy with the strong support of the national financial policy, due to the late start of the cultural industry in our country, the relevant policies of the cultural industry are not perfect enough. Its development generally presents the situation of "small, scattered and weak". In practice, the current fiscal policy still faces many problems and deficiencies in promoting the cultural industry. Therefore, it is necessary to apply macro fiscal policy scientifically to support and encourage the development and prosperity of cultural industry in China, and to explore the ways and means of financial support for the development of cultural industry from a theoretical point of view. Using the methods of theoretical and literature research, normative and empirical analysis, comparative analysis and systematic analysis, this paper makes a thorough analysis of the main problems existing in the current financial policy of China's cultural industry by introducing the present situation of the cultural industry in China. In view of the existing problems, this paper takes the representative countries such as the United States, Britain, South Korea, France and other representative countries as examples to carry on the concrete comparative analysis to their cultural industry finance policy. On the basis of absorbing and drawing lessons from the mature practices and beneficial experiences of the financial and taxation policies of the cultural industries in developed countries, this paper makes a deep exploration of the principles and paths followed by the innovation of the financial policies of the cultural industries in China, and probes into the principles and paths of the innovation of the financial policies of the cultural industries in China. In order to promote the healthy, rapid and orderly development of China's cultural industry, this paper tries to put forward constructive suggestions from three angles of taxation.
【學(xué)位授予單位】：長(zhǎng)安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：G124

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