Research On Fiscal And Taxation Policies To Guide The Development Of Publishing Industry

The development of cultural industry is the external embodiment of a country's spiritual civilization construction,it reflects the country's comprehensive national strength and international influence,the publishing industry as an important part of the cultural industry,its development situation directly affects the economic strength of the entire cultural industry.To promote the development of the publishing industry,the Chinese government has issued a series of fiscal and taxation policies for the publishing industry.This paper has certain theoretical and practical significance,on the basis of sorting out relevant fiscal and taxation policies,this paper analyzes the basic situation of the market operation of the publishing industry,this paper analyzes the drawbacks of the existing fiscal and taxation policies and the various factors that affect the industrial development,the particularity of publishing industry is emphasized in the analysis,it is beneficial for the government to formulate targeted fiscal and taxation policies while grasping industrial characteristics.The paper summarizes the successful experience of international publishing powers and draws lessons from it,which is conducive to promoting the development of China's publishing industry,from the traditional publishing industry support to support the emerging publishing industry,look at the future course of the industry in terms of development.This paper uses the literature research and case analysis method,has carried on the data analysis to the present situation of the publishing industry in China,but also to guide the development of the publishing industry in our country the fiscal and taxation policy research provides the theoretical basis,the difference of comparative analysis of the domestic and foreign the fiscal and taxation policy,through actual cases,theory with practice analysis of fiscal and taxation policies in the practical application in the process of publishing enterprise development,and draw lessons from foreign enterprises outstanding experience,to adapt to the development of domestic enterprises optimization Suggestions are put forward.This paper mainly includes four parts.The first part is a comprehensive overview of the research background,research significance and research status at home and abroad were elaborated.The second part includes the second chapter and the third chapter.The concepts of publishing fiscal policy and tax policy are introduced respectively,and explained the necessity that studies publication finance and tax policy,at the same time,the characteristics of the publishing industry are analyzed,the significance of fiscal and taxation policies guiding the development of publishing industry is explained.Start with the existing fiscal and tax policies,sorted out the current national implementation of various fiscal policies and tax policies,the special national support projects,such as the special fund for the development of cultural industry,the national publishing fund,the special fund for the publication of ethnic languages,the special fund for the rural library project,the special fund for the sorting of ancient books,the special fund for the "going global" of the publishing industry and the special fund for the development of inclusive finance,were introduced in detail,at the same time,it also introduces the VAT tax policy,the comprehensive "business tax to VAT" policy,the tax policy before and after the enterprise reform,the preferential tax policy for private publishing,the tax policy for publishing practitioners,and the dynamic adjustment of publishing fiscal and tax policies.The third part includes the fourth and fifth chapters,analyzes the current situation of fiscal and tax policies guiding the development of the publishing industry,and puts forward the existing problems of fiscal and tax policies,and makes a comparative study with the excellent foreign experience.From the publishing industry's overall economic scale and publishing companies operating conditions of two level for an example,and points out that the existing fiscal and taxation policy of division of labor is not clear,timeliness is not strong,the difference is too big,not enough support and a series of problems,and in such a state needs to be made in the publishing industry how to change.To guide the development of the publishing industry abroad are analyzed,and the fiscal and taxation policy respectively from the United States,Japan and Britain's fiscal and taxation policy,fiscal policy,tax policy and the emerging of the publication industry support policy three aspects has carried on the carding and interpretation,take its essence to its dregs,hope that the fiscal and taxation policies to guide the development of the enterprise foreign experience for reference,to find suitable for the development of our country.The fourth part includes the sixth chapter and the seventh chapter,combining with the actual situation of our country,it puts forward some Suggestions on how to optimize the fiscal and tax policies of publishing enterprises in our country,and reflects on the shortcomings of this article.