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A Research into China’s Cultural Industry Preferential Tax Legal System

Author: HouJiePu
Tutor: XueJianLan
School: Shanxi University of Finance
Course: Economic Law
Keywords: Cultural industries Tax incentives Legal system Research
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 452
Quote: 0
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Abstract


The cultural industry known as the 21st century \Tax policy as one of the national macro-control means, plays an important role in the process of promoting the reform of the cultural system and the development of cultural industries. From a macro point of view, the tax incentives to reduce the investment risk of the cultural industry → → broaden the government's sources of revenue base to create more tax revenue → → government better able to implement tax incentives for cultural industries → reduce the risk of investment in cultural industries increase the capital of the industrial development Obviously, so the cycle will form the tax benign incentives to promote the development of cultural industries. However, the current domestic situation, the development of cultural industries has been the constraints of the existing tax system. In this situation, some economists and jurists has begun committed to further optimize the mode of development of the cultural industries, countries are continuing to adopt preferential tax policies for the cultural industry, to stimulate the vitality of the cultural industry, cultural industry has become a new economic growth point. This thesis is based on cultural industry system of tax benefits related research is divided into four parts. The first part of the cultural industry tax incentives theoretical basis for elaborate by comparing the research to define the concept, characteristics and scope of China's cultural industry, implementation of the system of tax incentives dissect the social value of cultural industries and cultural industries from the point of view of economics and law theoretical basis. Summary of the second part of the current development of China's cultural industry, cultural industry preferential tax system and summarized, and a careful analysis of the flaws of the current system of tax incentives in the legislation and practice. The comparative study of the third part of the cultural industries of the United States, Britain, France and other countries preferential tax system in order to benefit from the advanced experience to improve our current cultural industry preferential tax system: to enhance the relevance of the preferential tax system with a system of tax incentives to encourage the development local culture, and the implementation of a differential tax measures. The fourth part of the proposed recommendations to improve the legal system of China's cultural industry tax incentives: to establish the basic principles of the cultural industry preferential tax system based on the continuous optimization of the cultural industry preferential tax system, improve the system of cultural industry tax incentives legislative level, to strengthen the implementation of the system of supervision and restraint, and gradually establish a set of comprehensive cultural industry system of preferential tax system.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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