本报告从中国文化产业发展历史和现状入手,分析了文化产业经济和税收在整个国民经济和全部税收中的地位及作用,特别是对文化产业进行了税负、财政投入和文化消费等不同层面的分析。并根据当前和未来中国文化产业发展水平和前景,认真总结和梳理了中国文化产业税收政策历史和现状,客观地指出了文化产业税收政策存在的主要问题,建设性地提出了完善中国文化产业税收政策的若干建议。
<<This report starts with the history and current situation of Chinese cultural industry development,and analyzes the status and role of cultural industry economy and taxation in the entire national economy and all taxation,especially the taxation,financial input and cultural consumption of cultural industries. Level analysis. According to the current and future development level and prospects of Chinese cultural industry,it carefully summarizes and sorts out the history and current situation of China’s cultural industry tax policy,objectively points out the main problems of the cultural industry tax policy,and constructively proposes to improve the taxation of Chinese cultural industry. Several recommendations of the policy.
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