The Fiscal And Taxation Policies To Promote The Development Of Beijing Cultural Creative Industry Research

The Cultural and Creative Industries is a recently emergent industries whichincluding technology, economics and culture. In the new ages, knowledge and culture isincreasingly important to the development of economy. Mankind is facing a series ofproblems, such as energy crisis, deteriorated environment etc, therefore we are urged tofind a way to lead a sustainable development. Since1990s, more and more countriesrealize the Cultural and Creative Industries are the key to solve the problems and it canalso booster the economics. Then the governments adopted many longstanding positivemeasures to support the industries. It turns to to that The Cultural and Creative Industriesnot only bring remarkable economic benefits, but also create a large number of jobs. Theproducts and services manufacturered by the industries usually have positive externalities,more or less. According to the Forging Ahead Strategy, the Industries’ Life CycleTheory and plenty of practical experiences, the development of the Cultural and CreativeIndustries cannot doing well without the support of the government’s policy, meanwhilethe public financial policies and taxational policies are the key element of all themeasures.Beijing is one of the earliest city in China, which begins to study and develop theCultural and Creative Industries. It is the most important strategy for the city to boosterthe economy, to readjust the structure of economy, to increase the ability of independentinnovate, to develop in a more sustainable way. But compare to the developed countries,we are still left behind by a long distance. And we face lots of problems. In this situation,it is vital for us to discuss a series of public financial and taxational policies which couldpromote the rapid development of the Industries.Fist I do some research about other countries, especially the USA. the Great Britain.Canada. Japan ect. In order to make reference. And then study the current policy ofBeijing, for the sake of finding out some problems. Finally, I try to make some bettersuggestions about how to use the public financial and taxational policies to encourage thegrowth of the cultural and creative industries. I suggested that, firstly, reinforce the dutyof the related government apartments. Secondly, based on a better define of the industries,the government should give more special fund to the industries. Thirdly, modify thePreferential taxational policies. And then, adjust the policies with the times.We still have a long way to go, to realize the prosperity of the Cultural and CreativeIndustries. We have to fight for it.