【作者】 刘元发；

【导师】 傅志华；

【作者基本信息】 财政部财政科学研究所 ， 财政学， 2014， 博士

【摘要】 文化产业凭借其强大的经济文化功能,缔造了现代产业高速发展的新奇迹,各国竞相大力发展文化产业。与文化产业迅猛发展的现实形成鲜明对比的是,文化产业的理论研究相对滞后,特别是在信息技术发展日新月异的今天,新兴文化业态不断涌现,但人们对文化产业的认识不是很清晰,在文化产业的特殊性和自身特有的发展规律的研究方面还不够深入,以至于没有充分利用市场机制的调节功能,更没有大力发挥财税政策在促进文化产业发展中的作用。本文运用文献研究与比较研究相结合、规范研究与实证研究相结合的方法,系统深入研究了文化产业形成的理论脉络、发展现状和特点规律,重点分析了政府与市场在促进文化产业发展中的作用,特别是对财税政策支持文化产业发展的理论依据,主要支持方式的运行机理,探讨了支持文化产业发展的其他公共政策,致力于为文化产业的发展提供全方位的理论先导和实践路径。本文具有一定的理论和实践价值,主要体现在四方面。一是深化了对文化产业的认识。本文在梳理文化产业的理论脉络的基础上,分析了文化产业运作的基本规律,厘清了文化产业与文化事业、文化产业与一般经济产业、农村文化产业与城市文化产业、传统文化产业与新兴业态文化产业等相关概念,剖析了影响文化产业发展的核心要素,有助于加深对文化产业的特殊性以及特有的发展规律的认识和增强财税政策的效果。二是拓展了文化产业的经济学研究视角。从外部性、公共产品、幼稚产业理论等方面,探究了文化产业发展中政府与市场的作用,着重分析了财政税收支持文化产业发展的理论依据以及财税政策各种支持方式有效性,这有利于政府找准文化市场调控的边界和运用合适的调控方式促进文化产业的发展。三是有助于推动完善我国促进文化产业发展的政策体系。论文在分析国际上文化产业发达国家的政策实践以及我国国内促进文化产业发展的成功经验及教训的基础上,提出了改进和完善支持文化产业发展的财税政策建议。此外,还针对文化产业立法、知识产权保护、人才培养等其他公共政策提出了一些建设性意见。这将有利于国家综合运用包括财税政策的产业政策推动传统文化产业、农村文化产业以及新兴业态文化产业的发展。本文的创新主要体现在三方面。从理论层面看,本文针对中国文化产业的发展现状及未来趋势,将文化产业划分为传统文化产业和新兴业态文化产业,并试图通过经济学分析的方法深刻剖析财税政策手段促进文化产业发展的运行机理,为政策的有效性提供理论上的依据。从实践探索看,第一,拓宽了文化产业财税政策研究的领域。针对当前研究的真空,提出促进新兴业态文化产业和农村传统文化产业发展的一系列财税政策建议；提升了文化产业财税政策的有效性；第二,将政府购买等能够推进财政绩效管理效率的政策手段引入公共文化服务的提供模式,确保支持文化产业发展的财政政策用好。本文主要包括四个方面的内容,并以两类文化产业(下同),即传统文化产业和新兴业态文化产业为主线,贯穿于各部分。第一部分是综述部分,主要内容体现在第一章,主要是对文章的选题意义、研究方法、研究思路、研究框架以及文献综述进行了概括和总结,重点对文化产业理论和实践的历史研究进行了梳理,并提出本文的研究方向。第二部分是理论部分,包括第二章、第三章和第四章,对文化产业相关理论、政府介入文化产业的理论依据、财税政策促进文化产业发展的主要支持形式进行论述,构建了政府为何、如何促进文化产业发展的理论基础。第三部分是实践部分,涵盖了第五章、第六章和第七章等三章内容,第五章针对我国支持两类文化产业的政策制定和实施进行了历史考察及对政策运用现状进行了分析,第六章主要从国际视野考察了文化产业发达的美国、英国、法国、日本和韩国对两类文化产业支持的经验,并提出了对我国文化产业发展的借鉴意义,第七章则是从国内视角对部分地方政府运用财税政策发展两类文化产业的实践探索进行了经验总结,为我国政府进一步运用财税政策促进文化产业发展提供了成功经验。第四个主要内容就是本文最后一章,即促进文化产业发展的政策建议,是在综合考察相关理论研究和国际国内政策实践的基础上,通过借鉴有益经验提出了一系列针对两类类文化产业的政策建议。更多还原

【Abstract】 The cultural industry with its strong economic and cultural functions, creating a new miracle of the rapid development of modern industry, many countries have vigorously developed the cultural industry. In contrast with the rapid development of cultural industry reality, theory of cultural industry is lagging behind. Especially nowadays development of information technology change rapidly, new cultural formats continue to emerge, but the understanding of cultural industry is not very clear and research on the development of cultural industry and the particularity of its own is not enough in-depth. So that we did not make full use of regulating function of the market mechanism and further implement fiscal and tax policies on promoting the development of cultural industry.By method of combination of literature research and comparative research, the combination of normative research and empirical research combined, I make further study on the theoretical context, development status, characteristics and the law of the formation of cultural industry systematically, and also focus on the analysis of the government’s and the market’s role in promoting the development of cultural industry, especially the theoretical basis on why the government implement fiscal and tax policies on promoting the development of cultural industry and the operation system of the main supporting methods. In addition, explore the other public policies to support the development of cultural industry and make preliminary study on other public policies of supporting the development of cultural industry. All the studies aim to provide theoretical guide and practical path for the development of cultural industry.This paper has a certain theoretical and practical value which is mainly reflected in four aspects. Firstly, it deepens the understanding of the cultural industry. Based on the theoretical context of culture industry, it analyzes the basic law of the cultural industry operation, clarifies related concepts such as the cultural industry and cultural undertakings, cultural industry and general economic industry, the cultural industry in rural areas and in cities, traditional culture industry and new forms of cultural industries and analyzes the core elements of the development of cultural industry. All these analyses are helpful for us to deepen understanding of the particularity of the cultural industry and enhance fiscal and tax policy effect. Secondly, this paper broadens the perspective of economics research on cultural industry. It explores the market’s and government’s role in the development of cultural industry from the market failure, externalities, public goods, infant industry theory etc, focuses on the theoretic interpretation of the reasons that the government supports cultural industry by method of fiscal and tax policies and the validity of the main kinds of fiscal and taxation policies. These researches will help the government identifies the boundary while controlling culture market and adopts the right way to promote the development of cultural industry. Thirdly, it will help our government to improve cultural industry policy system contributing to promote the development of cultural industry. Based on the analysis of the policy practices of cultural industries in developed countries and success experience and failure lessons of domestic practices, it put forward some advices to improve and perfect the fiscal and tax policies to support the development of cultural industry. In addition, it suggests our government should adopt other measures including the legislation of cultural industry, intellectual property protection, personnel training and other public policies to support cultural industry. These views will be conducive to promote the development of traditional culture industry, new forms of cultural industry and rural cultural industry by method of comprehensive policies including fiscal and tax polices.The innovation of this paper lies in three aspects. First, the related concepts of cultural industry and classification are clarified, and the cultural industry in rural areas and city culture industry, traditional culture industry and new forms of culture industry is defined according to the current situation of the development of our culture industry. Second, based on summarizing the achievements of others, the core elements of the development of cultural industry, namely, talent, capital, technology, culture resources, market five factors, has carried on the thorough analysis. Third, on the basis of China’s cultural industry classification, the characteristics and the current situation of the traditional cultural industry, cultural industry and new forms of cultural industry, it puts forward different fiscal and tax policies recommendations for three kinds of cultural industries. According to the current developing status and future developing trend of cultural industry of our country, this paper puts forward a new classification means, according to which the culture industry is divided into the traditional cultural industry, cultural industry and new forms of cultural industry and further puts forward fiscal and tax policy recommendations for three different cultural industries according to their characteristics and current situation. This dissertation, dealing mainly with the traditional cultural industry and the newly-developing forms of cultural industry, consists of four parts. The first part, Chapter1, presents the status quo of the research including the significance of the research, the research methods and approach, the conceptual framework and literature review. Besides, it also decides on the direction for the research based upon a study of the theories and practice in the cultural industry in the history. The second part, composed of Chapter2, Chapter3and Chapter4, reveals some theories relevant to the cultural industry and to the government intervention in the cultural industry, as well as the main supporting mechanism in which the fiscal taxation policy is implemented to promote the development of the cultural industry, thus constituting the theoretical base why and how the government is able to help develop such industry. The third part, covering Chapter5, Chapter6and Chapter7, concentrates on the application. Chapter5discusses the formulation and implementation of the fiscal taxation policy in China that supports both traditional cultural industry and the newly-emerging forms of cultural industry, first in a historical perspective, then from the current situation. Chapter6studies globally some advanced countries such as USA, UK, France, Japan and South Korea, on their experience in supporting the two above-mentioned cultural industries, and points out the significance of learning from them for reference on the part of our government. Chapter7studies the experience some local governments at home utilize the fiscal taxation policy to develop the two above-mentioned cultural industries, which serves as good examples to further implement such policy for the sake of promoting the two industries. The fourth part, the last chapter of the dissertation, offers some policy proposals in promoting the development of the two cultural industries in our country on the basis of a comprehensive investigation of relevant theories and practices both abroad and at home.更多还原