21世纪里以创意为核心的文化产业成为新世纪“朝阳产业”。当前我国城市文化创意产业快速发展,税制支持作用重要。本文在分析现行税制相关内容基础上,发现存在文化创意产业税收政策体系不系统、部分行业税负相对较重等问题,并提出促进我国城市文化创意产业发展的税制改革建议,包括构建系统的税收政策体系、加强小微文化创意企业税收优惠等。
<<In 21th Century cultural industry focusing on creativity lies as “sunrise industry” in the new century. Taxation plays an important supporting role in the rapid development of urban cultural and creative industries in China. Based on the analysis of the current taxation,many problems are found such that cultural and creative industry taxation is not systematic and the partial industries must pay relatively heavy taxation and other issues. The suggestions are put forward on taxation reform due to promote the development of urban cultural and creative industries in our country. For example,government needs construct the systematic taxation and strengthen the preferential tax policy of the micro-cultural and creative enterprises.
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