Countermeasure Study Based On International Experience To Perfect Tax Policy Of Chinese Cultural Creative Industries

Cultural creative industry is not only a kind of high-level cultural industry, but a kind of high added valued industry combined culture and creativity as well. After entering 21st century, as economic globalization develops in depth, cultural creative industry is playing a more important role in driving economic growth. With the background of "Internet+", cultural creative industries as a new form of industry has mixed science and technology at the same time. Cultural creative industry can rapidly integrate cultural and creative resources when supported by science and technology.Because of its own advantages, more and more countries view cultural creative industry as the main strategic emerging industy, and make a variety of policies aiming at supporting its development. Of all the policies, tax incentives is the most important one. Different countries not only improve policy support dynamics, but introduce a series of tax incentives about cultural and creative talents as well. And these facilities are all based on the strong understanding of their own conditions. Although our country has set some related policies and regulations, there are still some problems in cultural creative industry’s development for this industry is still at the underway and groping stage. Problems, such as lacking of cultural and innovative talents or unbalanced tax burden between different enterprises, will be handicap for cultural creative fndustry. For these realities, the international tax support policies which have been performing well are worh of our learning and absorbing.In this paper, we stand at an overview of the cultural and creative industries,with the usage of economics and taxation, to analyze the importance of cultural and creative industries in the national economy. Then, we make an analysis and summing about each countries’tax policy on cultural creative industries. Focusing on the situation of our country, we can find some potential problems in cultural creative industry. At last, based on international experience, some relevant countermeasures and suggestions are made to perfect our tax policy on cultural and creative industries.