我国文化产业的税收优惠法律制度分析

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1、AbstractThegeneralanalysisofculturalindustrypreferentialtaxsystemisstudiesthepremiseandfoundationofcultureindustrytaxsystem．Culturalindustrypreferentialtaxmainlyreferstothecountriesinthefieldofculturalindustryaccordingtothespecificsituation，toencourageandsupporttheculturalindustryorrelatedcultura

2、lenterprisesontaxesgiveencouragementandcareisakindofspecialprovisions．Atpresent，thepreferentialtaxismainlyaboutculturalindustries，exporttaxrebates，isentitledtodutyexemptionorreductionorrefundclaimadditionaldeductionandexemption，andotherninereturnedtoaftersolicitingpreferentialway．Inthefieldofcult

3、uralindustrytaxincentivessystem，ontheonehand，isbasedontheculturalproductsofexternalityandpublicproductattributes，aswellastheinfantindustrytheoryconsideration；Ontheotherhand，inordertopromotethedevelopmentofChina'sculturalindustry,transformationandupgrading，andmaintaintheculturalsecurityinChina．The

4、UnitedStates，Britain，JapanandSouthKorea'sculturalindustrydevelopmentmoremature，itiscloselyrelatedtothestatetaxsupport．Studyofculturalindustryinourcountrytaxsystemisnecessarytolearnfromtheirsuccessfulexperience．Theabovetaxincentivesonculturalindustryhasformedaperfecttaxpreferentiallegalsystem，form

5、ulatedthepreferentialtaxationpolicythataccordwiththecharacteristicsoftheculturalindustry,hasbeenclearabouttheculturalindustrypractitioners，theapplicablescopeofthetaxanddonationtaxexemptiononculturalindustryhasmadeaclearrules．Atpresent，Ourcountryintheareaofculturalindustryisintroducedinthecultural

6、enterprises，practitionersandgivingpreferentialpolicy,butthepolicyorientationisnotprominent；Rateslowdistribution，taxincentivesandmostlytemporary,withcleartermsandtheapplicablescope，lackofsystem；Isintelligenceintensiveindustry,culturalindus仃yiscriticaltothecostofintellectualactivity,andtheexistingp

7、referentialtaxpoliciesfornodiscountinthatpartoftherules，thereIIIexistsaphenomenonofdoubletaxation，theexistingpreferentialtaxpolicieslackoffitindustrycharacteristicsoftheculturalindustrypromotion，culturalindustrytaxishi