作　　者： (张晓亮）; (牟伟明）;

机构地区： 常州工学院经济与管理学院,江苏常州213032

出　　处： 《常州工学院学报》 2017年第3期54-58,共5页

摘　　要： 文化产业是我国未来的支柱性产业,其发展需要税收政策的扶持和引导。在考察我国文化产业发展现状的前提下,对"营改增"后的文化产业税收政策的系统性、文化企业税负的影响、传统文化保护等方面进行了分析;在借鉴国外文化产业发展税收政策的经验并结合我国国情的基础上,提出实行文化产业的差异化税收政策,优化文化事业的捐赠政策,保持文化产业税收政策的稳定性,完善文化产业创新的税收激励政策,发挥税收杠杆作用,保护传统文化遗产,在税收法定原则下实施文化领域的"费改税"等政策性建议。 Cultural industry is the mainstay industry of Chain in the future, whose development needs the support and guidance of tax policy. Based on a study of the present cultural industry, an analysis has been carried out in terms of the systematization of tax policy for the cultural industry, the influence of cultural en-terprises and protection of traditional culture after business tax being replaced by value-added tax,etc. After considering tax policies for cultural industry development in foreign countries and national characteristics of China,it is suggested that the government should implement a differentiated tax policy for the cultural indus-try ,optimize the donation policy for the cultural undertakings, maintain the stability of tax policy for the cul-tural industry, improve the tax incentive policy for innovation in the cultural industry, give full play to the role of tax leverage,protect the traditional culture heritage and implement fee-to-tax program in the cultural industry under the statutory taxation principle.

关 键 词： 文化产业 税收政策 营改增 费改税