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党的十八大报告指出:文化实力和竞争力是国家富强、民族振兴的重要标志。要坚持把社会效益放在首位、社会效益和经济效益相统一,推动文化事业全面繁荣、文化产业快速发展。党的十八届三中全会审议通过的《中共中央关于全面深化改革若干重大问题的决定》提到:加快完善文化管理体制和文化生产经营机制,建立健全现代公共文化服务体系、现代文化市场体系,推动社会主义文化大发展大繁荣。税收作为重要的宏观调控手段,全力支持文化产业发展义不容辞。
The report of the 18th CPC National Congress pointed out: Cultural strength and competitiveness are important symbols of a prosperous country and a national rejuvenation. We must give top priority to social benefits, unify social and economic benefits, promote the full prosperity of cultural undertakings and the rapid development of cultural industries. The “Decision of the CPC Central Committee and the CPC Central Committee on Several Important Issues concerning Overall Deepening of the Reform” reviewed and approved by the Third Plenary Session of the 18th CPC Central Committee referred to: Speed up the improvement of the cultural management system and cultural production and operation mechanism, establish and improve the modern public cultural service system and modern cultural market system , Promote the great development and prosperity of socialist culture. As an important macro-control measure, taxation fully supports the development of cultural industry.