【作者】 田楠楠；

【导师】 姚泽金；

【作者基本信息】 中国政法大学 ， 新闻与传播， 2010， 硕士

【摘要】 20世纪90年代中期,网络的出现不但带给人类生活巨大的变化,也拉开了新媒体时代的序幕。自此,以技术为依托的新媒介形式层出不穷,新媒体内容也更加分众化,新媒体产业逐步成长并渐渐形成可以与传统媒体产业抗衡的产业规模。经过2008年至今硝烟未尽的金融危机大洗盘,世界媒体产业遭受不同程度的打击。然而与传统媒介不同的是,新媒体生长于全新的媒介生态环境中。因而便可能在危急中,寻求到发展的可能性和新机遇。新媒体产业不仅对传统经济模式带来冲击,也对基于传统经济形态而制定的财税政策,才来了许多新的问题。传统工业经济向虚拟经济的转型必然要求有与之相适应的上层建筑随之跟进。其中针对以新媒体为代表的虚拟经济的税收政策也必将面临新的调整、适应、反馈、促进等制度的更新,从而充分发挥生产关系对生产力的适应于促进作用。面对传媒业新兴的、又极具生命力的新媒介形态,国家应在税收政策上如何应对和进行扶持呢?作者在分析现阶段新媒体生存状态的基础上,重新界定新媒体产业的市场主体地位、商业模式和盈利模式;根据新媒体产业的特点与商业经济特点,探讨适合新媒体产业自身发展规律的、符合国家产业转型要求和具有文化产业特殊属性的税收政策。使新媒体经济在更完善、稳定的税收政策调控下取得长足的发展。更多还原

【Abstract】 In the mid-1990s, the network took huge changes to humanity lives and begun prologue of the new media time. From now on, depending on the technology, forms of the new medium emerge in an endless stream. Contents of the new media differ according to the audiences. the new media industry will gradually grow and form more mature scale which will contend with the traditional media industry. After the financial crisis in 2008,media industry around the world suffered vary degrees attack. Be different from the traditional medium, the new media grows in the brand-new medium ecological environment. Therefore possibly in the emergence, the new medium may seek possibilities and opportunities. The reforming from the tradition industry economy to hypothesized economy requests the overtop structure which inevitably adapts with it. So the tax policy, which was made up for the hypothesized economy of the new media, has to adjust, adapt, feedback and promote to fully display productive relations to productive forces adaption in promoter action.The new media industry brings the impact not only on the traditional economical market, but also on the process of formulating, consummating and implementing the finance and taxation policy based on the traditional economy formulation.Facing media industry emerging, what kind of the country financial policy should give to treat and the support the new trend? In this article, depending on present mainstream new media condition, the author will identify main market players, business models and profit models of the new media; according to the new media industry characteristics, the author will make inferences from the existing national typical nature industry and the cultural industry tax policy that suit the new media industry; under the main business modesl and profit models of the new media, the author will find out the proper tax policy which should be build up to promote the industry.更多还原