As the global recognized Chaoyang industry in the 21st century，The cultural industry is not only the core content of the modern service industry and the important pillar of national economic growth，It is a country to build a cultural highland、An important carrier for improving its own cultural soft power。The 20th National Congress of the Communist Party of China will adhere to the core values ​​of socialism、Strengthen the core kinetic energy of the development of the cultural industry、Promote the construction of major cultural industry projects、Develop rural characteristic cultural industries and other aspects，New deployment of the development of the cultural industry。To implement the decision -making deployment of the Party Central Committee，State Council and its functional departments、Local governments at all levels attach great importance to the use of fiscal and tax policies (various fiscal and taxation methods、Methods and tools) to promote the development of the cultural industry,and achieved fruitful results。Government financial management behavior related to the cultural industry、Fair and orderly maintaining the market environment，my country should further promote the reform of the fiscal and taxation system，Formulate more scientific、specification、Reasonable fiscal and taxation policy，and realize the legalization of some fiscal and tax policies，To ensure the high -quality development of the cultural industry。

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From the perspective of economics，"Art" and "Culture" are not pure public products，On the one hand, it seems to bet365 Play online games have non -discharge of public products，That is, anyone can like and appreciate a certain work and get a sense of joy from it; but on the other hand，Introduction to factors such as intellectual property protection，Make the commodity or services of the cultural industry can be exclusive to some people，so that it has the competitive attributes of private products。As a hybrid public product，Cultural products have their marketization elements，But the complete marketization operation has defects in providing public services。To overcome the stool car、Disads of market failure such as incomplete information and reverse selection，It is necessary to actively use fiscal and tax policy tools to make up for the shortcomings of the market mechanism。

During the government's macro -control process，Decision makers will be limited by decision -making information lag，The top -down instruction policy sometimes does not meet the latest market demand，The phenomenon that is prone to cultural product supply and demand。More，If the specific responsibilities of the government department are relatively vague，There are unclear status of cultural affairs and the boundaries of financial powers，will weaken the effect of exercising public power，Disorders to develop imbalances、Industrial proportions imbalance、Regional development imbalances and other structural problems。So，Government regulation is not universal，There will also be a phenomenon of government failure，Requires the delineation of the fiscal and tax legal system for public power and provide protection。To sum up，The reason why the fiscal and taxation legal system can promote the high -quality development of the cultural industry，It is because of the formulation of a set of science、The Bet365 app download perfect fiscal and tax specification system can better solve the problems of the above market failure and government failure。

　　Practical experience in promoting the development of cultural industries with the financial and tax legal system

From the perspective of out -of -domain practice，Mei、Korean、Ying、France and other countries attach great importance to the development of the cultural industry with the fiscal and taxation system，The corresponding legal specification system is also comprehensive。If the United States is at the federal level，The "National Arts and Humanities Fund Law" and "US Federal Tax Law", which is conducive to the development of the cultural industry;，Ruisiana has passed the "Film Reward Law", "Recording Investment Incentive Law" and "Digital Media Reward Law" and other legal specifications，Clarifying movies、Music、Digital production and other cultural industries to give tax discounts。South Korea has formulated laws such as the "Basic Law on the Promotion of Cultural Industry", "Cultural Industry Promotion Law", and "Special Tax Limited Law" and other laws，and a large number of administrative regulations and tax rules，To promote the development of the cultural industry。The UK has formulated a fiscal discount system such as the "Artist Income Tax Removal Law" and "Financial Fund Act"。France has formulated a whole set of cultural sponsorship tax specification systems，Among them, "Enterprise Participation in Cultural Sponsorship Tax Law", "Common Funding Law", "Cultural Sponsorship Development Law", "Cultural Funding Taxation Law" and other aspects of legal specifications。Generally speaking，The above -mentioned countries have clearly stipulated the distribution of cultural affairs and financial rights in the legislation of fiscal and taxation，and the exercise bet365 Play online games boundary of government cultural and fiscal power、Procedure supervision and legal responsibility，At the same time, the principle of strict tax legalism is followed during the establishment of the tax system。other，Most countries in various countries use financial funds to directly support，Tax preferential policies are used to indirect support for the profit -making cultural industry。

As far as my country's legislative practice is concerned，Although a large number of related fiscal and tax policies have been introduced，But at the standardized level、Quality、There is still room for progress in systematic。In recent years，my country has formulated and implemented the "Outline of Cultural Industry Development Plan" (2006，2012，2017）、"Promotion of Cultural Industry" (2009)、"The Central Committee of the Communist Party of China on deepening the reform of the cultural system、Decision to promote socialist culture to greatly develop a major issue of major issues "(2011)、"Interim Measures for the Management of Cultural Industry Development Special Fund" (2012)、"Notice on Continuing the Implementation of Several Tax Policy for Cultural Enterprises Development" (2014)、"Regulations for further supporting cultural enterprises" (2018)、"Ministry of Culture and Tourism、The Ministry of Finance's Guidance on Promoting the Model of Government and Social Capital Cooperation in Culture "(2018) and other standardized documents。These documents clarify the public fiscal attributes of the cultural industry development funds，and in the field of the cultural industry, a fiscal approval system led by governments at all levels and a financial supervision mechanism with the financial department bet365 best casino games as the subject of supervision，Relatively obvious results。But the existing fiscal and taxation policy cannot fully meet the needs of the high -quality development of the cultural industry，There is still a lower level of standard files at the institutional level、Quality is not high、Systematic problems such as strong system，and heavy market management、Thinking deviation of light right protection。In short，The fiscal and tax legal system related to the cultural industry needs to be further developed and improved。

　　China path to ensure the high -quality development of the cultural industry with the fiscal and taxation legal system

To ensure the high -quality development of the cultural industry，my country can develop more scientific、specification、Reasonable fiscal and taxation policy，and increase many effective fiscal and tax policies to fiscal and tax laws。Specifically，Divided into two aspects: fiscal law and tax law。

In terms of financial law，The first is to formulate a fiscal revenue and expenditure division method，Clarify the power and financial power of the cultural industry development of governments at all levels; the second is to improve the financial appropriation method，Standardize the government's use of fiscal funds to develop the cultural industry's allocation standards、range、Program; Third, improve the government procurement method，Standardize and guarantee government procurement behavior in the cultural industry; fourth, improve the financial transfer payment law，Strengthen the verification of the special fiscal transfer payment funds of the cultural industry development、Examination and approval and supervision，Special and utilization efficiency of special funds to ensure financial transfer funds; Fifth, improve the government fund law，Special Development Fund for Cultural Industry，According to the cultural industry category and its development situation，Gives targeted support for development。other，bet365 live casino games It is necessary to further establish and improve the financial subsidy method、Financial Reward Law。

In terms of tax law，The first is to improve the tax collection and management system of the cultural industry，Clearly allocated the central、Provincial and municipal tax legislative rights、Requirement and management rights; the second is to improve the transfer (commodity) tax (commodity) of the development of cultural industries、Income tax category、Taxation method such as property tax and behavioral tax，Standardize the tax item of each tax、The setting and adjustment of the tax rate and taxation link, and the opening of each tax、Stop Expedition、Demand and other behaviors; Third, improve the legal system of tax incentives for cultural industries，Power of standardized tax discounts、range、Condition、Object、Purpose、procedures and responsibilities。

In short，Under the new situation，It is important to promote the escort of the high -quality development of the fiscal and tax legal system for the cultural industry，The realization of this goal needs to be viewed by the overall situation、Coordinating and taking into account，Also need to be based on practice、step by step。It should follow science、The legislative principle of democracy，Many effective fiscal and tax policies that promote the development of the cultural industry into fiscal and tax laws，Standards the right to guarantee the market entity，and clarify the scope of the authority of the subject of power、Supervision method、Legal responsibility and other content，Coordinate the marketization and rule of law of the cultural industry、Unified economic benefits and social benefits，To maximize the comprehensive benefits。

　(Author Unit: College of History Law of Changzhou University、China Institute of Finance and Tax Law)