摘要
当前我国文化产业相关法律制度的缺失已成为制约文化产业可持续发展的瓶颈。以天津市为例,由于目前文化产业发展面临基本法律缺位,市场准入机制不合理,投融资渠道单一化,税收机制不完善,知识产权保护不健全等诸多法律问题,因此国家层面出台《文化产业促进法》、地方立法先行制定《文化产业促进条例》,以立法形式放宽文化产业发展中市场准入条件,拓宽文化产业发展中的投融资渠道、完善文化产业税收法律体系以及健全文化产业知识产权保护制度乃为当下文化产业发展亟待解决的法律问题。
Sustainable development of the cultural industry is an important content of the National Economical Develop- ment Plan, and the cultural soft power has become a significant factor of national comprehensive competence in the new period. However, the lack of relevant legal system has become a bottleneck to its further development. Take Tianjin for example, due to many problems, including the absence of basic law, irrational market access, single channel in Investing and Circulating, incomplete tax mechanism, unsound intellectual property right protection, etc, some legal issues need to be solved. Such solution consist of formulating ＂The cultural industry promotion law＂ at the national level and ＂Regulations on Promotion of the cultural industry＂ at the local level, expanding its market entry area, extending its investment and financing channel, perfecting its tax legislative system, improving its protection system of intellectual property right.
出处
《理论与现代化》
CSSCI
2014年第1期111-118,共8页
Theory and Modernization
基金
天津市2012年度哲学社会科学规划委托项目"完善文化产业立法保障研究"成果之一
项目编号:TJYYTW12-12
关键词
文化产业
立法保障
市场融资
税收体系
知识产权
Culture industry
Legislative guarantee
Market financing
Tax system
Intellectual property right
