文化产业的发展和繁荣离不开税收政策的促进和扶持。本文通过对英国、法国、澳大利亚三国运用税收政策促进文化产业发展的分析,证明了文化产业的税收优惠政策能使投资者尽可能地降低投资成本与风险,创造尽可能多的投资效益,由此产生一种示范效应,使更多的资金在税收优惠的诱导下源源不断地流向文化产业。而随着税源的日益丰裕,政府将会在文化产业税基的稳步拓展和扩张中获得更多的税收收入。 The development and prosperity of cultural industries can not be separated from the promotion and support of tax policies. This article analyzes the use of tax policies to promote the development of cultural industries in Britain, France and Australia. It proves that the preferential tax policies for cultural industries enable investors to reduce their investment costs and risks as much as possible and create as many returns as possible. As a result, Produce a model effect, so that more funds under the guidance of tax incentives continue to flow to the cultural industry. With the increasing abundance of tax sources, the government will obtain more tax revenue in the steady expansion and expansion of the cultural industry tax base.