促进陶瓷文化产业发展的财税政策研究——以景德镇为例

Research on Fiscal and Tax Policies to Promote the Development of Ceramic Cultural Industry—Taking Jingdezhen as an Example

摘要: 文化产业是新时代的朝阳产业，各国政府都积极推动国内文化产业的发展。创新经济学、公共品理论和外部性理论为政府通过财税政策促进陶瓷文化产业发展提供了理论依据。景德镇作为世界瓷都，推出了一系列财税政策促进陶瓷文化产业发展，在梳理了现有的促进景德镇陶瓷产业发展的财税政策之后，提出“对不同阶段文化企业实施动态财政管理”“利用财政政策鼓励文化产业人才培养”等建议促进景德镇陶瓷文化产业财税政策不断完善和优化。

Abstract: The cultural industry is a rising industry in the new era, and governments of all countries are ac-tively promoting the development of the domestic cultural industry. Innovative economics, public goods theory and externality theory provide a theoretical basis for the government to promote the development of ceramic cultural industry through fiscal and taxation policies. Jingdezhen, as the world’s porcelain capital, has launched a series of fiscal and taxation policies to promote the development of the ceramic cultural industry. After combing the existing fiscal and taxation policies to promote the development of the Jingdezhen ceramics industry, it proposes to “implement dynamic financial management for cultural enterprises at different stages”, “encourage the cultivation of talents in the cultural industry” and other suggestions to promote the continuous improvement and optimization of Jingdezhen ceramic cultural industry taxation policy.