Research On Tax Policy to Promote the Development of Cultural Industry in China

Authors

  • Shuguang Wang
  • Jiayan Bai

DOI:

https://doi.org/10.56028/aemr.3.1.284

Keywords:

Cultural industry; Tax preference; Tax burden

Abstract

Culture, as a powerful weapon to improve the overall quality of a country's people and promote the construction of social civilization, is a necessary condition for a country's development and national rejuvenation. In order to support the development of cultural industry and achieve the goal of building a cultural power by 2035, our government has formulated a series of tax policies to support the development of cultural industry. The article introduces the current situation of China's cultural industry development, analyzes the impact of preferential tax policies on the cultural industry and selects data to test. Finally, it proposes to implement phased preferential tax policies, expand the scope of value-added tax deduction, implement tax reform Improve export tax policy, speed up tax policy legislation and reduce the tax burden of employees.

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Published

2023-02-09