“文化是人类的精神家园,优秀文化传承是一个民族生生不息的血脉”。党的十七届六中全会通过的《关于深化文化体制改革推动社会主义文化大发展大繁荣若干重大问题的决定》,强调了文化产业在建设社会主义文化强国中的积极作用,是我国文化产业发展进入新阶段的标志。在文化产业发展的新阶段,培育新的文化业态是方向,促进文化企业成长是重点,完善政策激励机制是保障。税收政策 “Culture is the spiritual home of mankind, and the excellent cultural heritage is the blood of a nation.” The “Decision on Several Important Issues concerning Deepening the Great Development and Prosperity of Socialist Culture” adopted by the 6th Plenary Session of the 17th Central Committee of the Party, emphasizing the positive role of the cultural industry in building a powerful socialist culture, is a measure for the development of China’s cultural industry Development marks the arrival of a new phase. In the new stage of cultural industry development, cultivating a new cultural format is the direction of promoting the growth of cultural enterprises is the key to improving the policy incentive mechanism is to protect. tax policy