Research On Fiscal And Financial Policies Intended To Support The Development Of Zhejiang’s Culture Industry

Since "the revitalization planning of culture industry" was unveiled in2009, significant policies continuously spring up."CPC Central Committee’s Decision on several significant problems of the reformation of cultural system and the way to promote socialist cultural development and prosperity", which passed in the Sixth Plenum of the17th CPC Central Committee, brings forth clearly and definitely that "to develop culture industry faster and to promote culture industry as a pillar industry of domestic economy", that is, to make the development of culture industry as a national strategy. The eighteenth national congress of the communist party of China and the third Plenum of the18th CPC Central Committee emphasizes more on the necessity to promote the innovation of cultural system and cultural mechanism. In the historical new stage of cultural industrial development, the preferential fiscal and tax policies and the financial support are the critical factors of the resolvent for the bottleneck of cultural industrial development. In the basis of the correlation theories of culture industry, of finance and taxation, of the internal and overseas experience, and of the practice of Zhejiang province, this article proposes the support polices of finance and taxation to promote the development of Zhejiang’s culture industry.This article firstly reviews the domestic and overseas academical research on the development of culture industry and the influence of fiscal and taxation financial policies. Then it proposes the mechanism of how the fiscal and taxation financial policies promote the development of culture industry. It also introduces the basic situation of the development of Zhejiang’s culture industry and analyze the related policies. At last, it presents some typical analysis on Zhejiang’s privately operated cultural enterprise and some advices.This paper emphasizes the tremendous support effect of fiscal and financial policies on the development of culture industry, and on this basis respectively proposes fiscal policy suggestions, financial policy suggestions and suggestions combining fiscal and financial policies, that is, to explore financial guarantee mode for the financing of cultural enterprises, to explore fiscal guidance mechanism for the equity investment of cultural enterprises and to explore funding operation mode of financial funds.The potential innovation of this paper lies in combining with the development status of Zhejiang’s culture industry to emphasize to integrate fiscal and monetary policies in the aspect of supporting culture industry, which goes though this paper as a main line.