促进文化创意产业发展的税收政策有效性评价研究

构建评价文化创意产业税收政策有效性指标体系,运用模糊灰色关联模型考量促进文化创意产业发展的税收政策实施效果.结果显示:促进文化创意产业发展的税收政策在促进产业组织调整、产业结构升级方面效果不明显,优化产业布局作用有限.因此,强化税收政策的导向性,做到税收政策普惠与特惠的有机结合,尤其要结合各地区的综合条件建立满足地方发展需求的税收政策体系,以实现税收政策的合理布局,是提高文化创意产业税收政策有效性的关键所在.

The Tax Policy Effectiveness Evaluation Research on the Promotion of Cultural and Creative Industry Development

The research object of this paper is the implementation effect of the tax policies on cultural and creative industry.We use the fuzzy grey relational model for empirical analysis and then sorting the effectiveness of tax policies,based on the establishment of an index system for the effectiveness evaluation on cultural and creative industry.The result shows that the current tax policies on cultural and creative industry do not have significant effects on the promotion of industrial organization structure adjustments and industrial structure upgrading,especially on optimizing industrial layout.Therefore,in order to improve the effectiveness of the tax policies on cultural and creative industry,we should not only strengthen the tax policies guidance,combine the general preferential tax policies with the special ones,but also establish the tax policy system which satisfies local development demands,achieve the rational distribution of tax policies.