The Analysis Of Fiscal Policy On Our Country’s Cultural Industry Development

Cultural industry is considered to "sunrise industry" and "green industry" in21st century of many countries around the world, as a important way of upgrading national "soft power", constantly attaches great importance to by the countries. In many countries, cultural industry has become an important pillar of national economy, such as media industry in the United States, Germany’s publishing industry and South Korea’s online game industry.In our country, cultural industry has achieved a very good development result under the impetus of our country, but still has a very big difference with many western countries. Across all the development of cultural power, the government plays a important role in the development of cultural industry, In addition to government direct investment, all other fiscal and taxation policy, the preferential tax policy and fund are essential. At this especial period now in our country, we must relocate the government’s role, and rethink the fiscal policy system which can support the development of cultural industry well.This article is written under the background of the development requirements and reality, on the basis of summarizing the successful development experience at home and abroad, through depth analysis of current development situation and existing problems of cultural industry in our country, by rebuilding the system of fiscal policy to promote the development of cultural industry, and discuss how consummates the fiscal policy of our country’s culture industry development, under the three kinds of fiscal policy,as fiscal direct investment, tax incentives, and investment and financing.This article includes:First of all, I make a clear definition to the cultural industry, which is divided into the welfare, public welfare and profit-making. Then briefly expounds the function of cultural industry, and analysis of the government and the market orientation in the development of cultural industry. Next analyses financial support motivation in the development of cultural industry in our country on the basis of practice data, and shows that the present situation and existing problems of the development of our country’s cultural industry. Finally discuss how consummates the fiscal policy of our country’s culture industry development, under the three kinds of fiscal policy,as fiscal direct investment, tax incentives, and investment and financing.In this article, I adopt various research methods, such as literature research and the actual policy research, normative research and empirical research, a comparative study home and abroad, in order to ensure the integrity of the overall and the usefulness of conclusion.Innovation of the article is to discuss how consummates the fiscal policy of our country’s culture industry development, and thedirection, efforts and management of financial support to the cultural industry development, under the three kinds of fiscal policy,as fiscal direct investment, tax incentives, and investment and financing,not only analyzes the problems existing, and then draw the conclusion from our country’s current culture industry development.