Abstract
The cultural industry is recognized as one of the most promising industries in the 21st century due to its wide coverage, strong plasticity, strong adaptability, low environmental pollution and strong relevance. Promoting the development of the cultural industry through fiscal and tax policies is a common practice in the country today. Therefore, it is necessary to continuously improve cultural and economic policies and allocate financial resources reasonably; through effective government guidance, reduce the burden on enterprises and encourage cultural enterprises to innovate; ensure the high-quality supply of cultural products and improve the core competitiveness of the cultural industry. This paper analyzes the advantages and disadvantages of fiscal and taxation policies related to the development of the cultural industry, draws on the fiscal and taxation policies of developed countries, and puts forward relevant countermeasures and suggestions for promoting the better development of China's cultural industry based on national conditions.
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