| With the development of economic globalization,exchanges between different nationalities and different countries have objectively promoted the integration of cultures in different regions.At the same time,the cultural industry is an important part of global economic development.In the process of economic globalization,the importance of the cultural industry in the economic growth of various countries has become increasingly prominent.Both the developed countries that have achieved steady growth and developing countries experiencing rapid growth consider the development of cultural industries as a part of the blueprint for long-term development planning.In comparison,although the scale of China’s cultural product import and export continues to expand in recent years,it is still not commensurate with the status of major trading nations and economic powers,and the problems and deficiencies are still relatively prominent.Under the present circumstances,it is extremely necessary to vigorously develop the import and export of cultural products:on the one hand,it is of great significance to improving the structure of China’s import and export trade and expanding trade gains.On the other hand,it is also a major realistic requirement for highlighting the country’s soft power and supporting the rise of major powers.This article will use normative analysis and literature research methods to introduce the research background and significance,research at home and abroad,as well as the definition of cultural industries and taxation policies.Based on the relevant cultural industry theory,this paper analyzes and studies the effects of tax policies on cultural industries.By introducing the different stages of the cultural industry development and the current situation of the import and export of the cultural industry in China,this paper further analyzes the main foreign trade tax policies of the cultural industry in China at the present stage,and takes this as the basis.Analyze the existing problems and shortcomings of the current tax policy.In addition,comparative analysis methods are used to introduce the tax policies of the United States,France,the United Kingdom,South Korea,and Japan on the foreign trade of cultural industries.They are then evaluated and used as an extension to try to summarize and enumerate and improve the tax policies that promote the development of cultural industries,looking forward to the better development of the cultural industry in the future.Through the discussion and research on the above several aspects,we seek to find tax policies thatcan further promote the import and export of China’s cultural industry,and use it as a driving force to allow our cultural industry to achieve innovation and achieve rapid development and solve the major social conflicts in our country in the new era. |