Research On The Fiscal And Tax Policy Of Cultural And Creative Industry Development In Jiangsu Province

Under the background of knowledge economy,cultural and creative industries are playing an increasingly important role in the development of a country or a region.The CPC Central Committee has also issued a series of policies to systematically plan and promote the development of cultural undertakings and industries and improve the ability of cultural innovation and creation.In the national 14th Five-Year Plan issued in 2020,it is proposed to further deepen the reform of the cultural system,gradually improve the planning and policies of the cultural industry,and then promote the development of creative cultural industry.In the 14th Five-Year Plan of Jiangsu Province,it is also clearly proposed to accelerate the promotion of cultural innovation and creation development ability.In this context,it is of certain practical significance to carry out research on the current fiscal and tax policies for the development of cultural and creative industries in Jiangsu Province.In view of this,starting from the definition,classification and characteristics of cultural and creative industries,this paper analyzes and explains the functional mechanism of fiscal and tax policies supporting the development of cultural and creative industries.The basic theories such as public goods theory,competitive advantage theory and industrial integration theory are expounded.On the state of development of cultural creative industry in jiangsu province,including the overall development situation,the latter’s important industry development situation,cultural creative industry development strengths,weaknesses,etc.,as well as the current fiscal and taxation policies to comb,the integrated use of qualitative and quantitative analysis,comparative analysis and other methods to the problems existing in the current fiscal and taxation policy and cause analysis.It reveals the problems such as insufFicient financial investment in non-profit cultural and creative industries,inaccurate financial awards and subsidies for cultural and creative industries,misallocation of financial investment and financing funds,and weakening of tax incentives for cultural and creative industries.As well as the non-profit cultural creative industry benefit is low,the lack of scientific planning of financial awards and subsidies policy,the lack of financial investment and financing supporting measures,human cost input tax deduction difficulties and other problems.Based on the useful experience of the United States,Japan,South Korea and other foreign countries as well as Beijing,Shanghai and Hengdian,Zhejiang.the index system of influencing factors for the competitiveness of cultural and creative industries in Jiangsu Province is established,and the grey correlation degree analysis is conducted.In order to provide reference for the decision-making of relevant departments and better promote the development of cultural and creative industries in Jiangsu Province.this paper puts forward some countermeasures,such as increasing financial investment in non-profit cultural and creative industries,improving financial awards and subsidies policies for cultural and creative industries,improving supporting policies for financial investment and financing of cultural and creative industries,and strengthening tax incentives for cultural and creative industries.