推动文化产业成为国民经济支柱产业,有利于加快产业结构调整和经济发展方式转变。文化产业的发展,离不开财税政策的及时跟进和有力保障。因此,应充分重视各项财税政策作用的发挥,不断促进文化产业的加速发展。(一)完善文化产业相关的增值税政策。我国的增值税从2009年起实行消费型增值税转型改革,纳税人固定资产的进项税额允许扣除。但是对于文化产 Promoting the cultural industry to become a pillar industry in the national economy will help accelerate the restructuring of the industrial structure and the transformation of the mode of economic development. The development of cultural industries can not be separated from the fiscal and tax policies in a timely manner and effectively protected. Therefore, we should give full attention to the role of various fiscal and taxation policies and continue to promote the accelerated development of cultural industries. (A) improve the value-added tax policies related to cultural industries. China’s value-added tax since 2009 to implement consumer-value-added tax reform, taxpayers allowed to deduct the input tax on fixed assets. But for cultural production