财税扶持文化产业的改革路径研究  

The Reform Path of Tax Supporting the Cultural Industry

作　　者：李景波[1] 陈楠楠[1] Li Jingbo Chen Nannan(College of Economics and Management, Jilin Agricultural University, Changchun, Jilin 130118)

机构地区：[1]吉林农业大学经济管理学院,吉林长春130118

出　　处：《改革与战略》2017年第9期78-80,共3页Reformation & Strategy

摘　　要：文章在梳理财税支持文化产业发展的理论基础上,借鉴国际发展经验,结合我国文化产业发展实践,认为在加大财税政策支持力度的基础上,厘清公益性文化事业和经营性文化企业的界限是促进我国文化产业发展的重要举措。Based on the theory of supporting the development of cultural industry, this paper draws lessons from the international development experience and combines with the practice of cultural industry development in China. Finally, This paper presents four recommendations to promote the development of China＇s cultural industry.

关 键 词：文化产业 财税政策 政策建议 

分 类 号：F812.0[经济管理—财政学]