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税收政策促进文化产业发展的国际比较
引用本文:马衍伟.税收政策促进文化产业发展的国际比较[J].涉外税务,2008(9).
作者姓名:马衍伟
作者单位:财政部财政科学研究所,北京,100036
摘    要:文化产业的发展和繁荣离不开税收政策的促进和扶持。本文通过对英国、法国、澳大利亚三国运用税收政策促进文化产业发展的分析,证明了文化产业的税收优惠政策能使投资者尽可能地降低投资成本与风险,创造尽可能多的投资效益,由此产生一种示范效应,使更多的资金在税收优惠的诱导下源源不断地流向文化产业。而随着税源的日益丰裕,政府将会在文化产业税基的稳步拓展和扩张中获得更多的税收收入。

关 键 词:文化产业  税收政策  差别税率  税收优惠

An International Comparison of Tax Policies Promoting the Development of Cultural Industry
Yanwei Ma.An International Comparison of Tax Policies Promoting the Development of Cultural Industry[J].International Taxation In China,2008(9).
Authors:Yanwei Ma
Abstract:The development and prosperity of cultural industry is positively correlated to the support of tax policies, which can be repeatedly verified by practices in such countries as Britain, France and Australia. Preferential tax policies concerning cultural industry may reduce risks and costs of investments, and thus bring about investment benefits for investors, thereby the demonstration effect will lead investors to invest more and more capital in this industry. With view to the government, revenue will also increase in the process of expansion of cultural industry and the corresponding wideness of tax base.
Keywords:Cultural industry Tax policy Differentiated tax rate Preferential tax policy
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