摘要
中国文创产业日渐繁荣,其纳税贡献能力得到显著提升,但缺乏对其发展情况以及其所在宏观全球演化态势及格局的全面认识。本研究分析2012—2016年全球文创上市公司纳税贡献100强数据得出三大方面基本判断:第一,从全球文创产业纳税贡献演化趋势来看,五年间以美国为首的七大国雄踞百强榜,互联网及电影业纳税能力表现突出;第二,从全球文创产业纳税贡献世界格局来看,发达国家文创产业纳税贡献能力较发展中国家更强,互联网等行业成为纳税领先行业;第三,从全球文创产业纳税贡献的中国地位看,中国与日、英距离拉近,但远不及美国,而且行业间纳税贡献能力不均衡。本研究认为,中国应从后工业时代和AI时代国际竞争力支柱产业的战略高度重视和支持文创产业,以科学合理的文创产业财税政策体系做大做强文创经济,以优势行业带动相关行业纳税贡献能力整体提升,以精准扶持引导文创行业纳税能力均衡发展,从而提升中国文创产业整体纳税贡献能力。
China’s cultural and creative industry has become prosperous and its tax-contributing ability has been enhanced,but the comprehensive understanding of its development,the macro-global evolution and pattern still lacks.This study analyzes the data of the top 100 listed cultural and creative companies all over the world in terms of tax contribution,and there are three basic findings.Firstly,in terms of the evolutionary trend of cultural and creative industry,from 2012 to 2016,the US and other six countries lead the list.The tax contribution of Internet and film industry was significant.Secondly,in terms of the global structure of tax contribution from cultural and creative industry,developed countries exceeded developing countries,while Internet industry contributed the most.Thirdly,in terms of the China’s position in global cultural and creative industry tax contribution,China became closer to Japan and the United Kingdom,but still fell behind the United States.In addition,the abilities of tax contribution of different industries of China were uneven.This paper believes that to improve the overall ability of tax contribution of cultural and creative industry,China should put it on the strategic level of pillar industry with international competitiveness in the era of post-industry and AI.In order to improve the overall tax contribution ability of China’s cultural and creative industry,this paper believes that we should make a scientific and reasonable fiscal and taxation policy system for cultural and creative industry to become bigger and stronger,and we also need to utilize the advantageous industries to drive the overall promotion of tax contribution of related industries.In addition,it is necessary to guide the balanced development of the taxpaying ability of the cultural and creative industries with accurate poverty alleviation policies.
作者
臧志彭
伍倩颖
Zang Zhipeng;Wu Qianying
出处
《文化产业研究》
2019年第4期34-46,共13页
Cultural Industry Research
基金
教育部人文社会科学研究一般项目“数字创意产业众创空间运行机制评价与优化研究”(项目编号:17YJA860024)
国家自然科学基金面上项目“技术与制度协同创新驱动的文化产业跃迁机制与治理能力研究”(批准号:71471376)资助.
关键词
文创产业
纳税贡献
世界格局
中国地位
Cultural and Creative Industries
Tax Contribution
World Structure
China’s Position
