我国网络文化产业科技创新税收优惠政策的现状不足与对策  

Deficiencies and Countermeasures of Tax Incentives of Chinese Network Culture Industry's Scientific and Technological Innovation

作　　者：毛牧然[1] 王健[1] 陈凡[1] 

机构地区：[1]东北大学文法学院,辽宁沈阳110819

出　　处：《中国科技论坛》2014年第9期115-120,共6页Forum on Science and Technology in China

基　　金：国家社会科学基金重大资助项目"提升文化科技创新能力的机理和对策研究"(12AZD020);教育部人文社会科学研究规划基金项目"网络技术负向价值的伦理规制"(12YJA720018);辽宁省社科联辽宁经济社会发展立项课题"文化科技创新产业政策研究"(2014lslktdglx-09)

摘　　要：在概述我国网络文化产业科技创新税收优惠政策现状的基础上,分析了制约我国网络文化产业科技创新发展的税收优惠政策方面的五点不足,之后针对这五点不足,论述了相应的改进对策,并且建议国务院财政、税务主管部门在将来制定《网络文化产业科技创新税收优惠实施办法》时,将这些对策纳入其中。Based on the summarization of the current situation of tax incentives of Chinese network culture industry＇s scientific ＆ technological innovation, this article analyzes five deficiencies which are restricting the development of Chinese network culture industry＇s scientific ＆ technological innovation. Then aiming at the five deficiencies, it discusses the corresponding improvement countermeasures, and suggests the financial and tax authorities under the State Council should put these countermeasures into ＂Implementation Measures of Tax Preferences for Network Culture Industry＇s Scientific ＆ Technological Innovation＂ .which will be constituted by them together in the future.

关 键 词：网络文化产业 科技创新 税收优惠政策 

分 类 号：C93-05[经济管理—管理学]