摘要
税收优惠是影响电影产业发展的重要因素。中国电影产业现行主要税收优惠政策在一定程度上促进电影产业发展的同时,仍面临政策体系混乱、优惠不足、扶持政策滞后等问题,亟待进一步改进。基于此,文章提出优化建议:制定针对性优惠政策、统一电影产业税收法律框架、实质性降低税负、动态调整扶持政策、实施差异化税收优惠,旨在从税收角度为电影产业发展提供更加可行的政策建议和实施路径。
Tax incentives significantly impact film industry development.The current major tax incentives in the Chinese film industry have to some extent promoted growth but face issues like policy chaos,insufficient incentives,and outdated support.Based on this,optimization suggestions include targeted policies,unified legal frameworks,tax burden reduction,dynamic policy adjustments,and dfferentiated incentives,aiming to offer feasible policy advice for film industry development from a taxation perspective.
作者
兰瑞明
朱恩洪
童园
向玉萍
Lan Ruiming;Zhu Enhong;Tong Yuan;Xiang Yuping(Business School,Southwest Jiaotong University Hope College,Chengdu,Sichuan,610400)
出处
《市场周刊》
2025年第6期88-91,共4页
Market Weekly
