为了贯彻落实《国务院办公厅关于印发文化体制改革试点中支持文化产业发展和经营性文化事业单位转制为企业的两个规定的通知》,推动文化体制改革试点工作,促进文化产业发展,现将文化体制改革试点中经营性文化事业单位转制为企业的税收政策问题通知如下:一、经营性文化事业单位 In order to implement the “Circular of the General Office of the State Council on Printing and Issuing the Two Provisions on the Development of Cultural Industries and the Operational Transformation of Commercial Cultural Institutions into Enterprises in the Pilot Reform Plan for the Reform of the Cultural System”, to promote the reform of the cultural system and to promote the development of the cultural industry, Institutional reform pilot in the operation of cultural institutions into corporate tax policy issues as follows: First, the business culture of institutions