文化产业三家上市公司财税补贴分析  

An Analysis of Finance and Taxation Subsidies for Three Listed Companies in Cultural Industries

作　　者：吴彦辉[1] 黄雪芹[2] 

机构地区：[1]广西大学商学院,广西南宁530004 [2]广西师范大学漓江学院,广西桂林541005

出　　处：《广西职业技术学院学报》2016年第3期54-57,共4页Journal of Guangxi Vocational and Technical College

摘　　要：随着文化产业事业建设战略地位的提高,文化产业事业也得到了政府和党的高度重视。该文对三家文化产业上市公司2014年年度财务报告中的政府补助政策、补助项目、补助金额、税收优惠政策、税收优惠金额等内容进行分析,发现我国对文化产业的发展支持还处于一个较低端的水平,财政拨款力度稍弱、财政文化产业投入结构不合理等一系列问题。针对以上问题提出完善我国财政文化产业事业的投入和资金合理运用的建议与对策。With the upgrade of construction strategic position of cultural industries, the industries have received high attention from the government and the CPC. This paper analyzes governmental subsidy policies, subsidy projects and sum of money, taxation preferential policy and preferential sum of taxation of three listed companies in cultural industries in the annual financial report of 2014. It is found that the supports from the country for the cultural industries are still at a low level, there exist problems such as insufficient fiscal appropriation and unreasonable fiscal input structure in cultural industries. Regarding the above problems, the paper puts forward suggestions and strategies to perfect the fiscal input into cultural industries and appropriate utilization of fiscal capital in China.

关 键 词：文化产业 财政扶持 政府补贴 税收优惠 

分 类 号：G124[文化科学] F812.45[经济管理—财政学]