Essays On Fiscal Policy Of Promoting Cultural Industlry In China

Cultural industry plays an important role in the modern economy. This uniqueness stems from the economic value and cultural value generated in the production process. It is this value duality that is different from the general commodity. Cultural products have mixed feature of both private and public products, which decided that culture resources could not achive Pareto optimal state simply relying on the market mechanism, it requires the visible hand of government intervention to compensate for market failure, which is very important to correctly understand the causes, the results and the development of these problems.One important aspect is fiscal and tax policy. The existing research is lagged and not systematic in-depth.This paper uses relative economic theory and analysis method, and made suggestion of fiscal and tax suggestions to promote the development of cultural industry based on the empirical study and international comparison from the practice aspect.This paper has certain value of theory and practice, which is reflected in three aspects: firstly, points out the concept and classification of cultural industry from the development of cultural industries, and then put forward that the coulture industry has both economic value and cultural value, which is of great significance for a comprehensive understanding of the essence of cultural industries, rather than the one-dimensional way of thinking of the development of cultural wealth creation. Secondly, analies the externality and public goods characteristic of cultural industry from the economic angle, and then investigate the necessity of government intervention and system support functions, which lays the foundation for the research of financial support to the development of cultural industry. Thirdly, reviews the development of China’s cultural industry achievements in different stage of development and the existing problems, and then put forward suitable fiscal policy to support the cultural industry, which provides a reference for the formulation of policies.The innovation of this paper lies in the following aspects:firstly, it measures the economic contribution of cultural industry through more comprehensive and systematic method, and compared the world cultural industry economic contribution to the country applicating some of these methods to make it clear that culture industry is more important in the world economy. As a reference, finds out the gap between foreign contries and China, and provides basis for decision making. Secondly, proposed related fisical policy suggestion to consummate our country based on the development experience of foreign cultural industries, This paper extends the scope of cultural policy from the above two aspects, and try to find a balance between the economic value and cultural value in the cultural policy decision.