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文化产业的公共性和生产力性,决定着财税政策支持文化产业发展的必要性和重要性。本文通过运用绩效考核综合评价指数研究江苏省文化产业发展状况与财税政策之间的关系,证明地区财政投入指数与文化发展指数存在一致性,且地区文化企业的税负越低,文化产业发展水平越高。在此基础上,本文提出加大公共文化的财政投入,重点支持特色文化项目和重点文化工程,政府助推国有文化企业市场化、国际化及财政金融配合等促进文化产业发展的财税政策选择。
The publicity and productivity of cultural industries determine the necessity and importance of fiscal and tax policies in supporting the development of cultural industries. This paper studies the relationship between the development of cultural industries in Jiangsu Province and taxation and fiscal policies through the use of performance appraisal index to prove that there is consistency between the index of regional financial investment and the index of cultural development and the tax burden of regional cultural enterprises is lower and the level of development of cultural industries The higher. On this basis, this paper proposes to increase financial investment in public culture, focusing on support for special cultural projects and key cultural projects. The government encourages the state-owned cultural enterprises to marketization, internationalization and financial cooperation to promote the development of cultural industries.