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Research On The Fiscal And Tax Policy Of Publishing Industry Based On Text Analysis

Posted on:2022-09-02Degree:MasterType:Thesis
Country:ChinaCandidate:Y WangFull Text:PDF
GTID:2518306722994389Subject:Publishing Science
Abstract/Summary:PDF Full Text Request
As the backbone of the cultural industry,the press and publication industry has developed rapidly in recent years and has become a new growth point of the national economy.The development of China's publishing industry can not be separated from the support of national policies.For a long time,Chinese government departments have formulated a series of policies to guide the development of publishing industry,including industrial policy,technical policy and economic policy.Among them,the fiscal and tax policy of publishing industry is one of the important contents.Therefore,it is necessary to study the fiscal and tax policies of China's publishing industry in order to further guide the development of publishing industry.Policy is the expression of the will of the government to the object of policy,and the policy content not only reflects the ideology and value orientation of the policy subject,but also reflects the basic situation of industrial development and the change of social environmental factors.In this paper,174 fiscal and tax policies on the publishing industry issued by China's central government from 1949 to 2020 were collated and collected.By using the text analysis method combined with quantitative and qualitative methods,the author analyzed the distribution trend of the promulgation time and quantity of fiscal and tax policies on the publishing industry in China.How the policy bodies and collaboration are;Based on the research idea of what policy objects are,how fiscal and tax policies respectively act on policy objects,and specific analysis of the content of policy texts,a comprehensive analysis is made on the time,quantity,subject,object,content and other elements of fiscal and tax policies in the publishing industry.It is found that there is a lack of overall policy quantity and poor cooperation among policy subjects in fiscal and tax policies of China's publishing industry.The way of financial expenditure is single and the object of support is similar;Insufficient tax incentives,narrow coverage and other problems.Based on this,it is suggested that in the subsequent process of formulating and adjusting the publishing industry's fiscal and taxation policies,government departments should grasp the development trend of the publishing industry,proceed from the overall situation,and optimize the details.Regarding the number of publication fiscal and tax policies,the government should increase reasonable output of policies and increase fiscal and taxation assistance for the publishing industry.As for the main body of fiscal and tax policies of the publishing industry,while giving full play to the advantages of the core subject in policy making,the coordination and linkage among other subjects should be strengthened to jointly support the development of the publishing industry.In terms of fiscal expenditure policies,we should enrich fiscal expenditure methods,including effective combination of various financial support methods and innovation of fiscal expenditure methods,and balance the supporting tendency of objects of publishing enterprises and publishing matters.In terms of preferential tax policies,direct and indirect preferential measures should be comprehensively used to reduce the tax rate of the publishing industry,so as to reduce the publishing tax burden,strengthen the preferential policy,expand the scope of application of the publishing tax policy,and improve the incentive measures of the publishing tax preferential policy.
Keywords/Search Tags:Publishing industry fiscal and tax policy time, Number of policies, Policy issuing department, Policy objects, Content of the policy
PDF Full Text Request
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