促进文化产业发展的财政政策研究  

The Research of Fiscal Policy on China's Cultural Industry Development

作　　者：孟华[1] 王晓腾[2] 

机构地区：[1]上海师范大学人文与传播学院,上海200234 [2]财政部财政科学研究所,北京100042

出　　处：《华北电力大学学报（社会科学版）》2015年第3期92-95,101,共5页Journal of North China Electric Power University(Social Sciences)

摘　　要：文化产业已被确定为我国经济社会未来发展的支柱性产业,财政支持是推动文化产业发展的重要且有效的手段之一,借鉴国外发达国家财政支持文化产业发展的成功经验,进一步完善我国支持文化产业发展的相关财政政策,具有重要的现实意义。The cultural industry has been identified as the future development of the pillar industry in China,and the finance is one of the important and effective means to promote the development of cultural industry.Borrowed from the successful experience of developed countries in financial support for the development of cultural industry,it is practically significant for further consummating China to support the development of cultural industries related to fiscal policies.

关 键 词：文化产业 财政 税收 

分 类 号：F812.2[经济管理—财政学] G124[文化科学]