对我国文化产业税收政策的思考

摘要

Culture industry has become one of the pillar industries in China. The development of culture industry needs the guarantee of tax policy. But the existing tax policy about culture industry is not sound. So the government needs to do some reform in the establishment of culture industry tax system and policy mechanism.%我国已经将文化产业作为经济发展的支柱产业之一。在文化产业的发展过程中，离不开税收政策的保障。但是，我国现行有关文化产业的相关税收政策还不完善，需要政府在文化产业税收体系建立、政策机制等方面进行改革。