A Research Into Cultural Creative Industry Tax Adjustment Legal Issues

As the most potential industry in21st century, cultural creative industry, which is regarded as sunrise industry or gold industry, is a basic scale to evaluate the national core competence that means big cultural creative country would become an economic power. The necessity of adjusting cultural creative industry tax is determined by the great social value, speciality of cultural creative products and tax function of it. Cultural creative industry has started in our country. Based on the characteristics of the cultural creative industry, the government has constituted a series of laws and rules to provide tax revenue preferential to cultural in subject, object and donators etc; However, compared to the developed countries, the strength is weak and there are still a lot of lacks, especially in legislation contents, legislation formats and enforcement. In developed countries, the cultural creative industry has been the support industry and "culture governs the country" has become an important strategy of every national government who is pay great attention to the development of cultural creative industry and takes different tax measures to lead and promote it; in addition, in order to promote the rapid development of cultural creative industry, the government has taken specific and practical tax preferential measures to the service, employees, investors, donators and different fields as well as regions of the cultural creative industry. We should base on the situation of our country while referring to the successful experience of developed countries and modify tax adjustment measurements from the perspective of system, content, implementation and other multi-pronged to promote the vigorous development of the cultural creative industry in our country.