Different tax policies should be formulated in different industries of cultural industries

1月6日,第三届文化经济发展论坛在中央财经大学开幕,本届主题是“文化资源开发与区域经济发展”。
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.
会上,专注于财税研究的中央财经大学研究生院院长马海涛发表主题演讲,介绍了他对于完善促进我国文化产业发展的财税政策的调整以及思考。他认为,应该根据文化产业处于不同行业的特点制定差异性的税收政策。
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.
明来源“中经文化产业”
The source of culture industry in china
精彩观点
Wonderful view
1、文化产业具有很强的政治外部性,这体现在三个方面:第一,文化产业的关联性,即文化产业的发展可以带动一系列相关产业的发展;第二,文化产业对其他行业的溢出效应,大量高科技含量的文化产品出现,又间接拉动了科技的发展,并提升原有工业产品的附加值;第三,文化产业的发展具有明显的集聚和融合资源的效果。
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、当前我国促进文化产业发展的财税政策手段包括贴息贷款、设立文化产业发展专项资金、文化产业投资基金等多种手段。在税收政策方面,我国主要通过减免税、投资抵免、加计扣税、减计收入等综合手段对企业税后促进文化产业发展。
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、目前文化产业财税支持政策不足,这体现在以下方面:第一,财政投资投入仍需加强,地区间差异较大;第二,财政资金配置效率有待于提高,财政资金分配的并不是很合理;第三,民间资本进入文化产业的渠道不顺畅;第四,税收优惠政策在行业分类上不够细化,覆盖面过窄。
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、完善文化产业财政政策的建议:第一,加大财政支持的力度,健全财政保障机制;第二,完善统筹产业发展专项基金,提高基金使用效率,要综合运用包括投资引导、先期补贴、后期奖励、风险公担、政府采购在内的多种投入方式;第三,完善财政投融资的引导作用。
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、完善文化产业税收政策,建议根据文化产业处于不同行业的特点制定差异性的税收政策。
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.
以下为马海涛演讲全文:
The following is the full text of Ma Haitao speech:
尊敬的各位领导各位专家大家上午好。非常感谢魏院长邀请,让我参加这么一个高大上的论坛。因为我不是搞文化产业研究的,我主要是在做财税的研究。当时魏院长给的题目是从财税的角度谈一下文化产业。今天向大家汇报的题目就是促进文化产业发展的财税政策研究。
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.
向大家报告四个方面的问题:
To report on four aspects of the problem:
第一,财政支持文化产业的理论依据;
First, the theoretical basis of financial support for cultural industries;
第二,我国促进文化产业发展的财税政策的现状;
Second, the status quo of China’s fiscal and taxation policies to promote the development of cultural industries;
第三,国外促进文化产业发展的财政政策经验借鉴;
Third, the experience of foreign countries to promote the development of cultural industries;
第四,完善促进我国文化产业发展的财税政策的调整以及思考。
Fourth, to promote the development of China’s cultural industry and the adjustment of fiscal policy.
第一,财政支持文化产业的理论依据。
First, the theoretical basis of financial support for cultural industries.
十三五发展规划当中非常明确的提出了文化产业将成为我国国民经济的支柱发展产业之一,同时在当前世界经济格局当中,以文化为代表的软实力为综合国力的需求越来越重要,文化产业越来越成为国家之间博弈竞争的手段。现阶段我们国家文化产业的发展非常迅猛的,增长速度远高于同期GDP的增长速度,2015年文化产业增加值保持了两为数的增长,增速比当年GDP增速高达4.6%,占GDP的比重达到了3.97%。但是如何在中国经济新常态之下,文化产业作为经济发展的重要的引擎作用,我个人认为是没有一个固定的模式可以套用。所以财税政策如何来促进我国文化产业的发展,应该说是一个非常重要的现实逻辑。

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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.
财政支持文化产业的发展,从理论依据上来看,第一个就是文化产业具有很长的公共场景的实现,因为公共性的强弱是给予财税政策支持的重要依据,文化产品的消费,大家都知道具有一定的非竞争性,同时也具有一定的分发性,这样使得文化成本在回收方面存在一定的困难,使得文化产品的供给需要政府的支持。公共性强的文化产业需要政府的干预,具备公共性的文化产业政府应当给予一定的资助。其二文化产业具有很强的政治外部性,这个外部性表现在首先文化产业的生产具有外部性,表现在第一文化产业的关联性,文化产业的发展可以带动一系列相关产业的发展,可以拉动制造业,文化产品的消费也可以带动其他的第三产业,所以它的产业关联度极强的。第二文化产业对其他行业的溢出效应,这个溢出效应就表现在一个方面大量高科技含量的文化产品出现,促进了工业化和信息化,数字化形态的文化产品大量出现可以增加对数字产品的需求,间接拉动科技的发展。另一方面文化的内涵渗透到原来的制造业当中,使原来的工业产品可以提升它的附加值。第三从产业的集聚效应来看,文化产业的发展,具有明显的集聚和融合资源的效果。所以大家可以看到文化产业的发展,可以改善创新环境,推动城市作为创新和改革的孵化器。这是生产的正外部性。
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.
第二文化产品的消费具有正外部性。文化产业对社会道德风尚的提高,对社会公众素质的提高方面表现的尤为突出。这是我想从简单的从理论商来说,为什么财政要支持文化产业的发展。

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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.

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二、当前我们国家文化产业领域的主要的财税政策。
Two, China’s current cultural industry in the field of major fiscal policy.

我梳理了一下,近几年国家财税对文化的支持力度不断在增加,手段也不断增加。手段包括哪些呢,我梳理了一下,我们的手段包括了像设立了贴息贷款,设立文化产业发展专项基金,文化产业投资基金等多种手段,通过这些手段增加了文化产业的支出。这个数据我就不说了。税收政策上来看,我们现在主要是通过一个是最直接的减免税,第二投资抵免,第三加计扣除,第四减计收入等综合运用对企业优惠促进文化产业发展。梳理了一下这几年对文化产业的优惠税收政策涉及到增值税、关税、房产税、企业所得税,在这些方面都有税收的优惠。
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.
其实政策对促进文化产业发展起了很大的作用,可是我个人认为:
In fact, the policy has played a significant role in promoting the development of cultural industry:
目前文化产业财税支持政策不足:
At present, the cultural industry fiscal support policies:
1、财政投资投入仍需加强,地区间的差异较大,虽然这几年支出增长较大,但是文化产业发展的支出占整个财政支出的比重仍然偏低,现在提公共财政,什么叫公共财政,从1998年就提出来,公共财政主要是中国财政的转型,转型就是强调财政的公共性。前部长讲过一句话说公共性是现在财政政策的基础。既然是公共性的,那政府就应该责无旁贷承担责任。从这个比重上来看,应该说从2014年我们对文化事业发展的财政支出占整个财政支出的比重只有1.77%。另外来看投入的结构来看,区域之间、城乡之间,东部明确大于中部和西部地区,这几年中西部地区的比重有所下降。
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.
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2、财政资金配置效率有待于提高,财政资金分配的并不是很合理,也就是在盈利性、发育的市场中,政府不足,对于文化基础性领域的投入明显不足。所以既有越位也有缺位。从资金配制来看,从企业性质来看,规模上来看也明显存在不平衡;然后投入的理念不科学,导致资金使用效率低,没有形成好的绩效机制。
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.
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3、民间资本进入文化产业的渠道不顺畅,文化产业的发展除了政府的投入以外,应当用很多的政策吸引社会资本、民间资本的,同时由于文化创造的独特性、投资风险的问题和政策的波动性问题,使民间资本不愿深入到文化产业。当然除了这个之外我个人的一个观点,我认为民间资本不投入,其中很重要的一个问题就是我们制度上的缺陷,制度导致了民间资本不敢投入,现在讲PPP,目前搞的很热闹,上下都讲PPP,但是真正PPP落地了多少,我觉得现在PPP当中有三种现象值得关注:第一个现象伴成了热热闹闹的婚礼,而不是当成一段婚姻经营;第二PPP模式当成地方政府新的融资渠道,因为地方政府发债受到限制,融资平台不让做了,那怎么办呢,地区支出压力很大,就靠PPP模式间接达到融资,这很可怕,财政部一直讲这个问题。第三PPP中没有形成利益共享风险共担,PPP核心的问题应该是共治,也就是说我们不能把政府和市场隔离开来,过去为什么说政府管这个事,是市场失灵失败了政府才来管,我觉得是悖论,政府和市场应该再一个平台上,这样PPP当中要形成利益共享、风险公担,但是现在的机制达不到。为什么达不到?过去讲过BOT、BT,有多少成功的?政府换届了,换了下一届市长,不承认了,那企业愿意跟你做吗?用现在的话讲叫“吓死宝宝”“宝宝好怕怕”,这样的错位导致民间资本不敢投。现在经济下行这么大的压力,民间资本不愿意轻易的投,有好的项目才会投,它跟政府的投资是不一样的。
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、税收优惠政策在行业分类上不够细化,覆盖面过窄。目前税收政策在促进文化产业发展方面第一发展不协调,第二细分不足,第三覆盖面窄。现在的税收政策只是在现也的政策里给予优惠。
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.
三、国外促进文化产业发展的财政政策经验。
Three, foreign financial policies to promote the development of cultural industries.
美国是间接扶持。英国是均衡负担,三分之一来自政府投入,三分之一社会资本,三分之一是自营收入;法国是比较特殊的,政府主导,它主要是财政直接拨款直接投资,直接给税收优惠;韩国是全方位的扶持,既有拨款、融资等等,形成全方位的支持政策、体系。
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.
四、完善我国文化产业发展的税收政策。
Four, improve the tax policy of China’s cultural industry development.
完善文化产业财政政策的建议
Suggestions on perfecting the fiscal policy of cultural industry
1、加大财政支持的力度,健全财政保障机制。关键是在总量提高的前提条件下,如何来优化大的结构,中国现在财政支出当中最大的是两个问题,一个是结构不合理,一个是支出效率不高。总量就这么大了,今年财政收入2016亿就是17万亿了,不可能有大的突破,这么多钱,花这么多钱,问题是怎么花?所以这是个大问题,所以优化结构。怎么优化结构呢,一带而过,一个是缓解中小企业融资难的问题,增加文化产业专项资金,推进文化产业园的建设;加强重点文化领域的经费保障;健全对文化产业的财政保障机制;加强文化基本公共服务体系的建设。
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、完善统筹产业发展专项基金,提高基金使用效率。首先综合运用多种投入方式,我考虑不同的层次,一个是投资引导,第二个是先期补贴,第三个后期奖励,第四个风险公担,第五个政府采购,要利用政府采购的手段。这是我们对文化产业企业发展的不同阶段不同类型进行不同的方式。总之应该文化产业要覆盖文化发展的全过程。加强投入资金的监管,切实提高使用效率,完善绩效管理制度。
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、要完善财政投融资的引导作用,这里的引导,我觉得一个是基金的引导,发挥四两拨千斤的作用,解决好财银、财企的合作。真正的完善PPP模式,发挥这个作用。这样形成以政府投入为引导,民间子恩为主题,企业投入为基础的多元化的投融资机制。这是财政方面。
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.
完善文化产业税收政策的建议
Suggestions on improving tax policy of cultural industry
税收方面来讲,我觉得要制定一个动态的税收机制,根据这个企业发展的不同阶段实行一个动态的税收机制,根据文化产业处于不同行业的特点制定差异性的税收政策。现在营改增是今年财政最大的动作,有一个教授提出死亡概率的概念,国家财政部和总局都在关注这个事情,因为我搞财税的希望我说中国的税负并不高。但是这个问题怎么来分析?我要看税费高低,不仅要看政府拿了多少钱,还要看政府拿了钱以后向社会公众提供了多少公共产品和服务,你提供了公共产品和服务的质量和数量达到一定程度,你交了税也不冤,但是我们享受的公共服务并不到位,北欧的国家税负很重,我问他们痛苦吗,他们不痛苦,你急死了,拿那么多税不痛苦,因为他们拿到的公共服务很到位。然后税负高低关键看什么呢,你是大口径小口径还是中口径。所以我们跟官方也在沟通,把口径定下来。所以文化产业的发展,原来叫营业税的时候,税负明显高于增值税,因为增值税有个税前扣除的问题,但是文化产业是劳动型密集产业,这种产业营业税改为增值税以后没有那么多的抵扣,税率没有调整,所以营改增以后全国减了5千个亿,但是有的行业增加了赋税,交通运输业就明显增加了。还有建筑业,建筑业钢筋水泥从农民手里买的,没有发票,所以没有办法抵扣税率。我觉得营改增还在路上,营改增覆盖之后下一步干吗呢?认认真真的探讨增值税的改革,这是方向。
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.
所以从我自己的学习体会,就这个问题向大家做这么一个汇报,观念也不一定对,有不对的地方请专家指正批判,谢谢大家!
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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