摘要
国家出台的《文化产业振兴规划》指出,发展我国文化产业重点在于培养大型国有企业作为骨干文化企业,之后出台了一系列针对文化国企的税收优惠措施。该政策能在短期内提高我国文化产业之国际竞争力,却不利文化市场公平竞争秩序之构建:国企与民企相比本身就具有竞争优势,不公平的税收优惠措施只会更增加国企优势,不利于民企生存。为此,我国可借鉴澳大利亚"税收中立机制",构架文化市场之公平竞争秩序。
The Chinese government introduced the Cultural Industry Revitalization Plan, which pointed out that the focal area of developing China＇ s cultural industry is to cultivate large scale state-owned enterprises to be backbones among all cultural enterprises, followed by several preferential tax pohcies related to cultural SOEs. There is no doubt the Plan contributed to the international competitiveness promotion of China＇ s cultural industry, but it＇ s not good for the sustainable development of domestic cultural market. The reason is that both the competition edges the SOEs have over private enterprises and SOE-favored policies increase the advantages of SOE, thus makes private enterprises even harder to survive. Therefore, the fair trade competition environment must be established. To realize this goal, we can draw from Australia＇ s experience, that to implement the taxation neutrality mechanism.
出处
《宁波广播电视大学学报》
2013年第1期31-34,128,共5页
Journal of Ningbo Radio & TV University
关键词
税收中立
税收优惠
文化市场
公平竞争
Taxation Neutrality
Preferential Tax Policy
Cultural industry
Cultural market
