As a globally recognized sunrise industry in the 21st century，bet365 offers is not only the core content of the modern service industry and an important pillar of national economic growth，It is also a country building a cultural highland、An important carrier to improve one’s own cultural soft power。The report of the 20th National Congress of the Communist Party of China takes the lead from adhering to the core values ​​of socialism、Strengthening the core driving force of bet365 offers development、Promote the construction of major bet365 offers projects、Develop rural characteristic cultural industries and other aspects，New arrangements have been made for the development of bet365 offers。In order to implement the decisions and arrangements of the Party Central Committee，The State Council and its functional departments、Local governments at all levels attach great importance to the use of fiscal and taxation policies (various fiscal and taxation methods、Methods and tools) to promote the development of cultural industries,And achieved fruitful results。To regulate government financial management behaviors related to cultural industries、Maintain a fair and orderly market environment，my country should further promote the reform of the fiscal and taxation system，Make it more scientific、Specification、Reasonable fiscal and tax policies，And legalize some fiscal and taxation policies，To ensure the high-quality development of the bet365 offers。

　Theoretical basis for the involvement of fiscal and taxation laws in the development of bet365 offers industries

From an economic perspective，“Art” and “culture” are not purely public goods，On the one hand, it seems to have the non-excludability of public goods，That is, anyone can like and appreciate a certain work and derive pleasure from it；But on the other hand，Introduction of intellectual property protection and other factors，Making the goods or services of the bet365 offers exclusive to some people，Thus giving it the competitive attributes of a private product。As a hybrid public good，Cultural products have their marketization elements，But complete market-oriented operation has flaws in the provision of public services。To overcome free riding、The disadvantages of market failures such as imperfect information and adverse selection，The government needs to actively use fiscal and taxation policy tools to make up for the shortcomings of the market mechanism。

In the process of government macro-control，Decision makers will be limited by the lag in decision-making information，Top-down directive policies sometimes do not fit well with the latest market needs，It is easy for the supply of cultural products to be out of touch with demand。Moreover，If the specific responsibilities of the government department are relatively vague，There are situations such as unclear boundaries between cultural rights and financial rights，It will weaken the effect of the exercise of public power，Resulting in unbalanced business development、Industrial imbalance、Unbalanced regional development and other structural issues。Therefore，Government regulation is not everything，There will also be government failure，The fiscal and taxation legal system is needed to draw boundaries and provide guarantees for the exercise of public power。In summary，The reason why the fiscal and taxation legal system can promote the high-quality development of the bet365 offers，Because by formulating a set of science、A complete fiscal and taxation regulatory system can better solve the above-mentioned market failure and government failure problems。

　　Practical experience in promoting the development of bet365 offers industries through fiscal and tax laws

From the perspective of overseas practice，美、Korean、English、France and other countries attach great importance to promoting the development of cultural industries through fiscal and tax laws，The corresponding legal norm system is also relatively complete。As in the United States at the federal level，Promulgated and implemented the National Arts and Humanities Fund Law and the U.S. Federal Tax Law that are conducive to the development of the bet365 offers；State governments also provide a large number of tax preferential systems，For example, Louisiana has passed legal regulations such as the "Movie Incentive Act", the "Recording Investment Incentive Act" and the "Digital Media Incentive Act"，Explicitly on the movie、Music、Digital production and other cultural industries are given tax incentives。South Korea has enacted laws such as the Basic Law for the Promotion of Cultural Industries, the bet365 offers Promotion Law, and the Law on the Restriction of Special Tax Cases，And a large number of administrative regulations and tax rules，To promote the development of bet365 offers。The United Kingdom has formulated fiscal and tax preferential systems such as the Artists Income Tax Exemption Act and the Financial Assistance Act。France has formulated a complete set of cultural sponsorship tax regulatory systems，Including the "Enterprise Participation in Cultural Sponsorship Taxation Law", "Co-funding Law", "Cultural Sponsorship Development Law", "Cultural Funding Tax Preferential Law" and other legal regulations in different aspects。Overall，The above-mentioned countries have clearly stipulated the distribution of cultural rights and financial rights in their fiscal and taxation legislation，And the boundaries of the government’s cultural and financial power、Procedural supervision and legal responsibilities, etc.，At the same time, we should follow the strict principle of tax legalism in the establishment of the tax system。In addition，Most countries use fiscal funds to directly support public cultural industries，For-profit cultural industries are indirectly supported by preferential tax policies。

In terms of my country’s legislative practice，Although a large number of relevant fiscal and taxation policies have been introduced，But at the normative level、Quality、There is still room for improvement in the system。In recent years，Our country has formulated and implemented the "Outline of the bet365 offers Development Plan" (2006，2012，2017）、"bet365 offers Revitalization Plan" (2009)、"The Central Committee of the Communist Party of China on Deepening the Reform of the Cultural System、Decision on Several Major Issues to Promote the Development and Prosperity of Socialist Culture" (2011)、"Interim Measures for the Management of Special Funds for bet365 offers Development" (2012)、"Notice on the Continuing Implementation of Certain Tax Policies to Support the Development of Cultural Enterprises" (2014)、"Regulations on Further Supporting the Development of Cultural Enterprises" (2018)、《Ministry of Culture and Tourism、Guiding Opinions of the Ministry of Finance on Promoting the Cooperation Model of Government and Social Capital in the Cultural Field" (2018) and other normative documents。These documents clarify the public financial attributes of bet365 offers development funds，In the field of bet365 offers, we have established a financial approval system led by governments at all levels and a financial supervision mechanism with the financial department as the main supervision body，Relatively obvious results have been achieved。However, the existing fiscal and taxation policies cannot fully meet the needs of high-quality development of the bet365 offers，There are still low-level normative documents at the institutional level、Low quality、Realistic problems such as weak systemicity，And focus on market management、The thinking bias of underestimating rights protection。Anyway，my country’s fiscal and taxation legal system related to the bet365 offers needs to be further developed and improved。

　　China’s path to ensuring high-quality development of the bet365 offers through fiscal and taxation laws

To ensure the high-quality development of the bet365 offers，Our country can formulate more scientific rules、Specification、Reasonable fiscal and tax policies，And upgrade many effective fiscal and taxation policies into fiscal and taxation laws。Specifically，Divided into two aspects: fiscal law and tax law。

In financial law，First, formulate a law for dividing fiscal revenue and expenditure，Clearly divide the administrative and financial rights of governments at all levels for bet365 offers development；The second is to improve the fiscal appropriation law，Standardizes the allocation standards for government use of fiscal funds to develop cultural industries、Scope、Program；The third is to improve the government procurement law，Regulate and protect government procurement behavior in the bet365 offers；The fourth is to improve the fiscal transfer payment law，Strengthen the approval of special fiscal transfer payment funds for the development of cultural industries、Review Approval and Supervision，To ensure the dedicated use and utilization efficiency of fiscal transfer payment funds；The fifth is to improve the government fund law，Establish a special development fund for bet365 offers，According to bet365 offers categories and their development status，Provide targeted support for development。In addition，It is necessary to further establish and improve the financial subsidy law、Financial Incentive Law。

In tax law，First, improve the bet365 offers tax collection and management system，Clear allocation center、The tax legislative power of provinces, cities and other places、Expropriation and management rights；The second is to improve the circulation (commodity) tax category related to the development of cultural industries、Income tax、Property tax and behavior tax and other tax types，Standardize tax items for various tax types、The setting and adjustment of tax rates and tax links and the collection of various taxes、Suspension of tax collection、Reductions and exemptions, etc.；The third is to improve the legal system for tax incentives in the bet365 offers，Power to regulate tax incentives、Scope、Conditions、Object、Purpose、Procedures and responsibilities, etc.。

In short，Under the new situation，Efforts should be made to promote the fiscal and taxation legal system to protect the high-quality development of the bet365 offers，The realization of this goal requires looking at the overall situation、Overall planning，It also needs to be based on practice、Step by step。Currently science should be followed、Democratic legislative principles，Elevate many effective fiscal and taxation policies that promote the development of cultural industries into fiscal and taxation laws，Make provisions for the protection of the rights of market entities，And clarify the scope of authority of the power subject、Supervision method、Legal liability, etc.，Coordinate the marketization and legalization of the bet365 offers、Unity of economic benefits and social benefits，Maximizing comprehensive benefits。

　(Author’s unit: Changzhou University Shiliang bet365 offers School、China Finance and Taxation Legal Strategy Research Institute)