文化事业建设费:现实挑战与改革建议  

Cultural Construction Fee:Challenges and Reform Proposals

作　　者：范子英[1] 韦佳妤 Fan Ziying;Wei Jiayu

机构地区：[1]上海财经大学公共经济与管理学院

出　　处：《财政科学》2024年第3期12-22,共11页Fiscal Science

摘　　要：自1997年起,我国针对娱乐业和广告业单独征收文化事业建设费,费率设定为3%,该项政府收费实施至今27年,为文化事业发展筹集了专项资金,但也逐步暴露出诸多问题。本文首先梳理了设立文化事业建设费的财政理论依据和时代背景,回顾了文化事业建设费的历次改革和地方试点,接着从收费规模、收入分享、市场竞争、费基甄别困难等方面分析了文化事业建设费的挑战,最后在收费改革、管理体制和保障措施三个维度提出了改革建议。文化事业建设费属于非税收入内的专项收入,本文的研究结论对非税收入的规范化和法治化改革有借鉴意义。Since 1997,China has levied a separate cultural construction fee for the entertainment and advertising industries at a rate of 3%,which has been implemented for 27 years,raising special funds for the development of cultural undertakings,but gradually exposing many problems.In this paper,we first sort out the financial theoretical basis and background of the establishment of the cultural construction fee,and review the successive reforms and local pilots of the cultural construction fee.Then we analyze the challenges of the cultural construction fee in terms of the scale of the fee,revenue sharing,market competition,and the collapse of the fee base,and finally put forward the reform proposals in the three dimensions of the fee reform,the management system,and the safeguard measures.The cultural construction fee belongs to the special revenue within the non-tax revenue,and the research conclusions of this paper are of reference significance for the reform of standardization and legalization of non-tax revenue.

关 键 词：文化事业建设费 减税降费 非税收入 

分 类 号：F812.4[经济管理—财政学]