Last year, the CPC Central Committee on the decision to deepen cultural restructuring to promote socialist cultural development and prosperity of a number of major issues, first mentioned the expansion of cultural consumption, and proposed to increase the financial, tax and other aspects of the culture industry policy support the intensity of tax breaks, creative production and management of cultural content. 

 Due to the characteristics of the "asset light weight creative cultural industries," the decision "a specific reference to increase fiscal and tax policy support, tax breaks, which means that the development of cultural enterprises face greater fiscal support creative production and management of cultural content . The central programmatic document mentioned in the fiscal and taxation support of the relevant administrative departments in the future will certainly be more specific incentives introduced. 

 The current publication, for example, due to enjoy the preferential policies of cultural reform, the corporate income tax of the state-owned publishing companies is free of VAT is refunded. The term of the preferential policies only five years to 2013, expired. "Decision" referred to, continue to implement the reform of cultural system supporting policies to support the implementation of policies for a further period of five years into enterprises of state-owned cultural units. This means that 2018 will end, perhaps the follow-up policy will continue to extend the period. Although private companies can not enjoy such a policy, but the future tax benefits will be broader, more universal. For example, in the book sales links, regardless of ownership, all tax breaks. 

 Experts believe that the cultural content production companies tax incentives can, according to the preferential policies for the software industry. Some local governments to enterprises within the cultural industry tax breaks, rebate export of cultural products to foreign enterprises. However, the preferential tax policies for cultural enterprises do not have a uniform standard. In fact, the formation of a unified cultural enterprises preferential tax standards at the national level is necessary. This makes the culture of corporate tax support systematic, institutionalized, but it requires a longer process. 

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