我国工艺美术行业税收政策研究
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摘要
进入知识经济时代后,世界各国都开始重视文化产业的发展,并采用包括税收政策在内的多种政策手段大力扶持文化企业的发展壮大。近年来,我国也开始大力促进文化产业的发展,并逐渐将文化产业作为当前经济转型期的支柱产业。但是,文化产业包含许多个大类,我国当前对文化产业的支持政策主要集中在电影制作等新兴业态的文化产业中,而对工艺美术这一传统的文化行业缺乏有效的、具有针对性的税收优惠政策。本文在研究文化产业相关理论的基础上,通过梳理我国现行工艺美术行业的发展现状和税收现状,指出了税收政策对促进工艺美术行业发展的积极之处,同时分析了存在的不足之处,并结合国外的成功经验,提出促进我国工艺美术行业发展的税收政策建议。
After entering the era of knowledge economy,countries around the world have begun to attach importance to the development of cultural industries with a variety of means and policies,including tax policy to vigorously support the development and growth of cultural enterprises. In recent years,China has also begun to vigorously promote the development of cultural industries,and gradually the cultural industry becomes a pillar industry of the current economic transition. Since cultural industries include a number of categories,China's current cultural industry policies mainly support film production and other newly emerging formats of cultural industries,while for traditonal cultural arts and crafts industry there is a lack of effective,targeted tax preferential policies.By studying theories related to cultural industries,and combing through the current situation and development of China's arts and crafts industry as well as its tax policies,this article first points out the tax policy' s active role and its deficiencies in the development of arts and crafts industry,then puts forward tax policy proposals to promote the develoment of ining the successfil experience of foreign countries.
After entering the era of knowledge economy,countries around the world have begun to attach importance to the development of cultural industries with a variety of means and policies,including tax policy to vigorously support the development and growth of cultural enterprises. In recent years,China has also begun to vigorously promote the development of cultural industries,and gradually the cultural industry becomes a pillar industry of the current economic transition. Since cultural industries include a number of categories,China's current cultural industry policies mainly support film production and other newly emerging formats of cultural industries,while for traditonal cultural arts and crafts industry there is a lack of effective,targeted tax preferential policies.By studying theories related to cultural industries,and combing through the current situation and development of China's arts and crafts industry as well as its tax policies,this article first points out the tax policy' s active role and its deficiencies in the development of arts and crafts industry,then puts forward tax policy proposals to promote the develoment of ining the successfil experience of foreign countries.
引文
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[2]窦莉梅.透视英美艺术品税收制度及税收探讨[N].东方早报,2013(3).
[3]董为民.国外文化产业现状、发展措施与经验[J].经济研究参考,2004(10).
[4]甘旭峰,一诺.日本文化产业发展经验对我国文化产业振兴规划实施的启示[J].当代财经,2010(6).
[5]顾江.文化产业经济学[M].南京:南京大学出版社,2007.
[6]何秋仙.文化税收优惠政策的效应分析及选择[J].浙江学刊,2002(5).
[7]何跃华.对我国现行艺术品税收政策的分析[J].行政事业资产与财务,2014(1).
[8]胡惠林.我国文化产业发展战略理论文献研究综述[M].上海:上海人民出版社,2010(1).
[9]胡绍山.促进文化产业发展的税收政策探讨[J].山西财经大学学报,2011(4).
[10]贾康,马衍伟.进一步促进文化产业发展的税收政策选择[J].中国税务报,2008(5).
[11]金瑛.国外运用财税政策促进文化产业发展的经验与借鉴[J].经济研究导刊,2012(32).
[12]Jo Ford.Strategies for creative industries:an international review[J].Creative Industries Journal,2012.