A Study On The Fiscal And Tax Policies To Promote The Development Of Cultural Industry In Beijing, Tianjin And

After the international financial crisis, the cultural industry revitalization planning, issued by the state council marks a cultural industry has risen to national strategy, and gradually become a new economic growth point. In the fifth plenary session of the party’s 15, first proposed the concept of "culture industry". Put forward in the party’s 17 th to promote great development of socialist culture prosperity, making new deployment to the development of cultural industry. In the domestic cultural industry under the background of rapid development, as the core economic development zone of the Beijing-tianjin-hebei region, and under the time background of integration of the Beijing-tianjin-hebei region, it is imperative to the development of cultural industry. Although at present in Beijing-tianjin-hebei and there are large differences in cultural industry development, but the government can make use of fiscal and taxation policy to adjust the development of cultural industry, take advantage of region and culture industry relevance and complementarity, adjust measures to local conditions, formulate effective fiscal and taxation policies to promote the development of cultural industry of the Beijing-tianjin-hebei region.This article through the analysis of the theoretical basis, cultural industry development of Beijing-tianjin-hebei cultural industry development status differences as well as to the fiscal and taxation policy of cultural industry of the Beijing-tianjin-hebei region, finally puts forward the fiscal and taxation policies to promote the development of Beijing-tianjin-hebei cultural industry. At present, the Beijing-tianjin-hebei economic development level differences of cultural industry development, fiscal subsidy difference, the difference of total tax revenue, etc., Beijing-tianjin-hebei cultural industry fiscal and taxation policy is uneven regional fiscal policy, the cultural industry in the area of tax uneven distribution of interests, regional preferential tax policy not unified, by drawing from Korea Seoul metropolitan area, Yangtze river delta regional cultural industry development in our experience, in view of the current situation of the development of cultural industry of the Beijing-tianjin-hebei region, put forward the practical feasible fiscal and taxation policies. Mainly set up horizontal financial transfer payment system, construction of public cultural service system, set up special financial fund, promote cultural projects docking and transfer, to set up the tax benefit coordination mechanism, explore the tax sharing mechanism, standardize the preferential tax system, create information sharing mechanism, etc.