The first is to improve the financial support policies for the development of cultural industries. It is necessary to strengthen the financial industry's support for the cultural industry, promote the docking between the cultural industry and the financial industry, and cultivate new economic growth points. To improve the financial support policy for the development of cultural industries, we should formulate differentiated financial support policies based on the principle of risk sharing, and implement differentiated support for different types of enterprises and different types of formats. It is necessary to encourage the establishment of cultural industry investment risk funds, formulate intangible assets evaluation pledge loans and other measures to facilitate the listing and financing of cultural enterprises. According to the characteristics of the development of cultural industries, formulate independent write-off methods and measures for non-performing loans and bad debts of cultural industry enterprises. Explore the establishment of a multi-level loan risk sharing and compensation mechanism for financial support for cultural industries, and increase the credit scale of cultural industry enterprises. Encourage and guide financial institutions to actively cooperate with insurance companies, guarantee companies and cultural enterprises to carry out various forms of credit business innovation according to the characteristics of cultural enterprises and the requirements of risk prevention. Encourage and guide insurance institutions to promote the innovation of insurance products and service methods according to the characteristics of cultural enterprises, and actively develop insurance products suitable for the needs of cultural enterprises.
Second, strengthen the preferential tax policies for the development of cultural industries. Tax policy is an important strategy to promote the development of cultural industry. Although there are quite a few preferential tax policies in China at present, most of them are scattered in various taxes, and the scope and means of preferential treatment are lack of coordination, the orientation is not prominent and the way is single. Therefore, we should continue to improve the tax policy. To constantly improve the tax policy on science and technology in cultural industries, we should constantly adjust and improve a series of tax policies that have been implemented by the state in promoting scientific and technological progress and independent innovation and promoting the transformation of scientific and technological achievements according to the development of the situation. Continue to strengthen the state's preferential tax policies for animation industry, digital TV and other emerging cultural industries, expand the scope of tax incentives, and support the development of emerging cultural industries. Further improve the tax policy of non-profit cultural organizations, reduce their tax burden, and promote the development of non-profit cultural industries. We will implement certain preferential tax policies for social forces to participate in public welfare cultural industries, and encourage and guide social forces to participate in public welfare cultural industries. Formulate special preferential tax policies for strategic cultural industries, support the development of strategic cultural industries with taxes, and then promote the development of related cultural industries around.
Third, innovative financial support policies for the development of cultural industries. Fiscal policy and cultural reform and development have inherent unity, and supporting the development of cultural undertakings and cultural industries is one of the important functions of finance. We must adhere to the policy goal of coordinating fiscal policy with the development of cultural industry, support and promote the leap-forward development of cultural industry in accordance with the requirements of overall coordination and sustainability, based on the history and reality of China culture, put social benefits first, and realize the unity of social and economic benefits. China's finance has supported the development of cultural industry through special funds, but it still can't meet the needs of cultural industry development, so it is necessary to continue to strengthen and innovate financial support policies. Explore new financial guarantee policies and models that combine finance with modern financial instruments, realize the market-oriented operation of financial funds, and alleviate the financing difficulties of cultural enterprises. Enhance the flexibility of special financial funds and fund policies, broaden the sources of capital investment in cultural industries, set up special funds and funds for cultural development covering many fields and levels, establish an open application, expert review, open and transparent management model, and form a diversified and flexible special financial funds and fund policy mechanism. In addition, the long-term and phased quantitative objectives of local governments at all levels to increase financial and cultural investment can be defined, and the proportion of cultural expenditure in financial expenditure can be gradually increased.
Fourth, deepen the talent support policy for the development of cultural industries. As an industry engaged in the production of spiritual and cultural products, cultural industry has a special demand for talents, and every link involved cannot be separated from talents. Whether there are enough high-quality cultural industry talents determines the level and speed of the development of a country's cultural industry. However, at present, the biggest bottleneck in the development of China's cultural industry is talents, and there is a lack of high-end talents who understand the cultural industry. Encourage and support cultural industry personnel training, formulate medium-and long-term development plans for cultural industry personnel, integrate the "origin" of personnel training, build a cultural industry personnel training system, and macro-control cultural industry personnel training to meet the needs of industrial development. Improve the policy of introducing cultural talents, establish a fund mechanism for introducing cultural talents, solve the difficulties encountered in introducing talents, and provide talent protection for the development of cultural industries by increasing the introduction of talents in cultural industries, especially high-level talents. According to the characteristics of cultural industry talents, establish and improve the special credit and evaluation policy system for cultural industry talents, and provide reference standards for the development and flow of cultural industry talents.
Fifth, the legal support policies for the development of cultural industries should be constructed. The Sixth Plenary Session of the Seventeenth Central Committee of the Communist Party of China emphasized that it is necessary to speed up cultural legislation and improve the legal level of cultural construction. China's laws and regulations on cultural industry are relatively backward, and the existing laws and regulations are difficult to adapt to the development of cultural industry. Creating a legal environment and providing legal support for the development of cultural industry has become an important task for the development of cultural industry in China. Therefore, we should build a legal support system for the development of China's cultural industry on the basis of existing laws, regulations and policies on the development of cultural industry. The Cultural Industry Promotion Law should be enacted to determine the framework, principles, systems and other basic systems of China's cultural industry development in legal form as the legal and regulatory system of China's cultural industry development. Sort out and improve the existing laws and regulations on cultural industries, improve the framework and principle legislation for promoting the development of cultural industries, and systematically build a legal system for cultural industries. All localities should also carry out regional legislation on the development of cultural industries, and adopt local laws and regulations to refine and concretize the national laws and policies on the development of cultural industries according to local conditions, so as to facilitate flexible implementation according to local conditions and provide legal protection for the development of cultural industries in the region.