January 6th, the third session of the Forum on cultural and economic development in Central University of Finance and Economics, the theme of this year is the development of cultural resources and regional economic development.
At the meeting, Ma Haitao, director of the Graduate School of Finance and taxation, focused on the study of Finance and taxation, delivered a keynote speech on how to improve the fiscal and taxation policies to promote the development of China’s cultural industry and how to adjust the fiscal and taxation policies to promote the development of China’s cultural industry in. In his view, should be based on the characteristics of the cultural industry in different industries to develop different tax policies.
The source of culture industry in china
1, the political culture industry has a strong externality. This is reflected in three aspects: first, relevance of the cultural industry, namely the development of cultural industry can promote the development of a series of related industries; second, the spillover effect of cultural industry on other industries, a large number of high-tech content of cultural products, and indirectly stimulating the development of science and technology, and enhance the value of the original industrial products; third, has obvious agglomeration and fusion effect of the development of the cultural industry resources.
2, China’s current fiscal policies to promote the development of cultural industry means including loans, the establishment of special funds for the development of cultural industry, cultural industry investment fund and other means. In the aspect of tax policy, our country promotes the development of cultural industry after tax by means of tax exemption, investment credit, tax deduction and tax deduction.
3, the cultural industry fiscal policy support is insufficient, which is reflected in the following aspects: first, the financial investment still needs to be strengthened, regional differences; second, financial capital allocation efficiency needs to be improved, the financial allocation of funds is not very reasonable; third, private capital into the cultural industry of the channel is not smooth; fourth. The preferential tax policy in the industry classification is not detailed enough, the coverage is too narrow.
4, improve the fiscal policy of cultural industry recommendations: first, to increase financial support, improve financial guarantee mechanism; second, improve the overall industrial development fund, improve fund use efficiency, to make comprehensive use of investment, including pre subsidy, late reward, assume the risk of government procurement, including a variety of input methods; third, perfect the guiding role of financial investment and financing.
5, improve the cultural industry tax policy, it is suggested that according to the different characteristics of the cultural industry in the development of different tax policies.
The following is the full text of Ma Haitao speech:
Distinguished leaders, good morning everyone. Thank you very much for inviting me to participate in such a big forum. Because I am not engaged in cultural industry research, I mainly do the research of Finance and taxation. At that time, the title of the issue is to discuss the cultural industry from the perspective of Finance and taxation. Today’s report is to promote the development of cultural industries, fiscal and tax policy research.
To report on four aspects of the problem:
First, the theoretical basis of financial support for cultural industries;
Second, the status quo of China’s fiscal and taxation policies to promote the development of cultural industries;
Third, the experience of foreign countries to promote the development of cultural industries;
Fourth, to promote the development of China’s cultural industry and the adjustment of fiscal policy.
First, the theoretical basis of financial support for cultural industries.
13th Five-Year development plan clearly put forward the cultural industry will become one of China’s national economic development pillar industry, at the same time in the current world economic situation, the demand of soft power to culture as the representative of the comprehensive national strength is more and more important, the cultural industry has become more and more competitive game between countries means. At the present stage of development of our country’s cultural industry is very rapid, the growth rate is far higher than the growth rate of GDP, increase the value of the cultural industry in 2015 two to maintain growth in the number, growth rate of GDP growth rate reached 4.6%, the proportion of GDP reached 3.97%. However, under the new normal economy in China, the cultural industry as an important engine of economic development, I personally think that there is no fixed model can be applied. Therefore, how to promote the development of China’s cultural industry is a very important realistic logic.
Financial support for the development of cultural industries, from the theoretical point of view, the first is the cultural industry has the public scene very long, because the public power is given an important basis for fiscal policy to support the consumption of cultural products, as we all know is some non competitive, but also has a certain distribution. This makes the cost of culture has certain difficulty in recycling, making cultural products supply needs the support of government. The public cultural industry needs the government’s intervention, and the government should give some support to the public cultural industry. The political cultural industry has a strong externality. The external performance in the first cultural industry production has externality, performance in the first association of cultural industries, the development of cultural industry can promote the development of a series of related industries, can promote the manufacturing industry, the cultural product consumption can also lead to other third industries so, industry association it strong. The spillover effect of second cultural industry to other industries, the spillover effect on the performance of a large number of high-tech content in the aspects of cultural products, promote the industrialization and information technology, digital cultural products can be added to the emergence of a large number of digital products demand, stimulating the development of science and technology between. On the other hand, the connotation of culture penetrated into the original manufacturing industry, so that the original industrial products can enhance its added value. Third from the perspective of industrial agglomeration effect, the development of cultural industry has obvious effect of agglomeration and integration of resources. So we can see the development of the cultural industry, can improve the innovation environment, promote the city as an incubator of innovation and reform. This is the positive externality of production.
Second the consumption of cultural products has positive externalities. The improvement of social morality in the cultural industry, especially the improvement of the quality of the public. This is what I would like from a simple theory, why financial support for the development of cultural industries.
Two, China’s current cultural industry in the field of major fiscal policy.
I sort of look, in recent years, the national fiscal support for the culture continues to increase, means are increasing. What means, I sort out what our means including set up discount loans, set up a special fund for the development of cultural industry, cultural industry investment fund and other means to increase the cultural industry expenditure by these means. I’m not going to say that. The tax policy point of view, we are now mainly through a tax relief is the most direct investment credit, second, third and fourth deduction, deduction of income and other comprehensive enterprise to promote the development of cultural industry preferential. Sort out the preferential tax policies for the cultural industry in recent years, including value-added tax, customs duties, property tax, corporate income tax, tax concessions in these areas.
In fact, the policy has played a significant role in promoting the development of cultural industry:
At present, the cultural industry fiscal support policies:
1, the financial investment still needs to be strengthened, the differences between the regions is large, although in recent years the expenditure grew larger, but the development of cultural industry expenditure to total expenditure the proportion is still low, now what is the public finance, public finance, up from 1998, public finance is the main transformation China finance. The transformation is that the public finance. The former minister has said that publicity is the basis of fiscal policy. Since it is public, the government should be duty bound to assume responsibility. From this point of view, it should be said that from 2014 to the development of cultural undertakings, the proportion of fiscal expenditure accounted for only 1.77% of the total fiscal expenditure. In addition, the structure of investment, the region, between urban and rural areas, the East is clearly greater than the central and western regions, the proportion of the Midwest has declined in recent years.
2, the efficiency of the allocation of financial resources to be improved, the allocation of financial resources is not very reasonable, that is, in profitability, the development of the market, the government is inadequate, the lack of investment in the field of cultural infrastructure. So both offside, absence. From the point of view of funds, from the point of view of the nature of the enterprise, the scale is obviously unbalanced, and then the idea is not scientific, leading to low efficiency of the use of funds, there is no good performance mechanism.
3, private capital into the cultural industry of the channel is not smooth, the development of cultural industry in addition to government investment, should attract social capital, private capital with a lot of policy at the same time, due to the volatility and risk investment policy, unique culture and the creation of the problem, so that private capital into the cultural industry to. A point of course in addition to this I personally, I think that private capital investment, the defect which is a very important problem is our system, system leads to private capital to investment, now PPP, currently engaged in a very lively, under PPP, but really landing PPP how much I think PPP has three kinds of phenomenon worthy of attention: first with a bustling wedding phenomenon, rather than as a marriage business; second PPP mode as a new financing channel for the local government, local government bonds is limited, do not let the financing platform, how to do it, spending a lot of pressure area PPP, by indirect financing mode, this is terrible, the Ministry of finance has been talking about this problem. Third PPP did not form a benefit sharing risk sharing, PPP should be the core issue of governance, that is to say we can’t separate the government and the market, in the past why government manage this thing, market failure is the failure of government to tube, I think it is a paradox, the government and the market should be a platform. The formation of shared interests, assume the risk that PPP, but the mechanism is not up to now. Why can’t it? In the past talked about BOT, BT, how many successful? The general government, for the next mayor, do not recognize, and that the company is willing to do with you? With the words now called death baby baby scary, such a dislocation cause private capital can not vote. Now the downward pressure on the economy, private capital is not willing to easily vote, there is a good project will vote, it is not the same as the government’s investment.
4, preferential tax policies in the industry classification is not enough refinement, coverage is too narrow. At present, the first development of tax policy in promoting the development of cultural industry is not coordinated, second subdivision, the narrow coverage of third. The current tax policy is only in the present policy also gives preferential treatment.
Three, foreign financial policies to promote the development of cultural industries.
The United States is indirectly supported. The UK is balanced burden, 1\/3 from government investment, social capital is 1\/3, 1\/3 self-employed income; France is more special, the government, it is mainly direct financial funding directly to direct investment, preferential tax; South Korea is a full range of support, both funding and financing and so on, the formation of a full range of support policy, system.
Four, improve the tax policy of China’s cultural industry development.
Suggestions on perfecting the fiscal policy of cultural industry
1, increase financial support, improve the financial security mechanism. The key is to improve the total amount of the premise, how to optimize the structure of the large, China is now the largest fiscal expenditure is two problems, one is the irrational structure, one is not efficient spending. The total amount is so big, this year’s fiscal revenue is 17 trillion of the 201 billion 600 million, there is no big breakthrough, so much money, so much money, the problem is how to spend? So this is a big problem, so optimize the structure. How to optimize the structure, area, one is to alleviate the difficult problem of SME financing, increase special funds for cultural industry, promoting the construction of cultural industry park; to strengthen the focus on the field of culture and improve the financial guarantee mechanism of funds guarantee; the cultural industry; strengthen the construction of the public cultural service system.
2, improve the overall development of special funds to improve the efficiency of fund use. First, the integrated use of a variety of input methods, I consider the different levels, one is the investment guide, second is a pre subsidy, third late reward, fourth risk quintal, fifth government procurement, to use the means of government procurement. This is the different stages of the development of cultural industries in different types of enterprises in different ways. In short, the cultural industry should cover the whole process of cultural development. Strengthen the supervision of investment funds, improve efficiency, improve the performance management system.
3, to improve the guiding role of financial investment and financing, where the guide, I think one is the guide of the fund, to play the role of 42 dial thousand pounds, to solve the financial and financial cooperation. Really improve the PPP model to play this role. In this way, the government investment as the guide, the civil grace as the theme, the diversification of investment and financing mechanism. This is financial.
Suggestions on improving tax policy of cultural industry
Tax terms, I think the tax system to develop a dynamic tax, a dynamic mechanism according to different stages of the development of the enterprise, according to the cultural industry in the different industry characteristics make the difference of tax policy. Now replacing business tax with value-added tax(VAT) is the biggest action this year, there is a concept proposed by Professor probability of death, the Ministry of Finance and administration are concerned about this matter, because I do hope I said Chinese the tax burden is not high. But how to analyze this problem? I want to see the tax level, not only to see the government take the money, but also after the government took the money to the public to provide the number of public products and services, provide you with quality and quantity of public goods and services to a certain extent, you pay a tax is not wrong, but we did not enjoy public service in the Nordic countries, the tax burden is very heavy, I asked them to do, they are not painful, you die, don’t take as much tax pain, because they get the public service is in place. Then the key to see what the tax burden is high, you are large caliber small caliber or medium caliber. So we also communicate with the official, set the caliber. So the development of cultural industries, was originally called the business tax, the tax burden was significantly higher than that of the value-added tax, value-added tax as a tax deduction, but the culture industry is a labor intensive industry, this industry is not so much the business tax deductible VAT, tax rate is not adjusted, so after the reduction of replacing business tax with value-added tax(VAT) 5 thousand million, but some industry increased taxes, transportation industry increased significantly. There are construction, construction of reinforced concrete from the hands of farmers to buy, there is no invoice, so there is no way to deduct the tax rate. I think the camp changed to increase still on the road, camp changed to increase coverage after the next step? Seriously explore the VAT reform, which is the direction.
So from my own learning experience, on this issue to everyone to do such a report, the idea is not necessarily right, there is a wrong place to ask experts to correct criticism, thank you!
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