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财税政策扶持常常被认为是国家发展影视产业重要着力点。以2001年为起点,我国开始启动影视产业“走出去工程”;同时,国家层面与各地政府出台了一系列财税扶持政策,推动电影产业竞争力的培育。本文考察了电影产业相关财税政策后发现,面向国际贸易层面的财税补贴致力于电影产业的国际竞争优势培育;而电影产业国内财税政策扶持目标却不清晰,而且,由于各区域财税政策并没有促进产业资源向集群方向演化,反而推动资源碎片化分布,进而消解了我国超大国内市场规模这一国际竞争优势培育的天然基础。电影产业国际面向与国内面向的竞争力培育政策的冲突是我国电影产业竞争力培育面临的核心问题。面向未来,我国影视产业财税扶持政策应该着力于打通国际与国内两个市场,发挥我国大国国内市场规模在国际竞争中的重要作用。
Financial and fiscal policy support is often considered an important focus of the development of the country’s film and television industry. Starting from 2001, our country started to start the film and television industry and “go out the project”. At the same time, a series of fiscal and taxation support policies were promulgated at the national level with local governments to promote the cultivation of the competitiveness of the film industry. This paper examines the fiscal policies related to the movie industry and finds that the fiscal subsidies for the international trade are dedicated to cultivating the international competitive advantages of the movie industry. However, the goal of supporting domestic fiscal policies in the movie industry is not clear. Moreover, due to the lack of promotion of fiscal and taxation policies in various regions, The industrial resources evolve towards the cluster direction, on the contrary, they promote the resource fragmentation distribution, thus eliminating the natural foundation for cultivating the international competitive advantage of the large domestic market. The conflict between the international orientation of the film industry and that of the domestic-oriented competitiveness cultivation is the core issue facing the cultivation of the competitiveness of the film industry in China. In the future, the fiscal and taxation supportive policies of China’s movie and TV industry should focus on opening up international and domestic markets and playing an important role in the international competition of the size of the domestic market of the major powers in our country.