中华文化“走出去”的财政政策研究

 



当今世界正处在大发展、大变革、大调整时期，政治多极化、经济全球化、文化多样化深入发展，科学技术日新月异，各种思想文化交流交融交锋更加频繁，文化在综合国力竞争中的地位和作用更加凸显，围绕发展主导权的竞争更加激烈，维护国家文化安全的任务更加艰巨，增强国家文化软实力和中华文化国际影响力的要求更加紧迫。同时，中国正经历着广泛而深刻的社会变革，发展机遇期、改革攻坚期、矛盾凸显期并存，如果没有文化的积极引领，没有人民精神世界的极大丰富，没有全民族精神力量的充分发挥，一个国家、一个民族不可能屹立于世界民族之林。因此，全球化背景下中国要赢得发展新优势，就必须加快中华文化“走出去”的步伐。



第一章首先对支持中华文化“走出去”方面的文献资料进行了梳理，对背景、目的和意义进行了综述。我国理论界研究全球化背景下中华文化“走出去”的文献不多，国际数据则相对丰富一些。尽管世界各国的文化体制、文化内涵及文化产业重点不同，但基本达成以下共识：一是文化的强大是一个国家软实力的体现，在全球化背景下打上本国烙印不仅具有重要的经济意义，而且具有重要的战略意义；二是文化的发展离不开政府的财政支持。



第二章从四个层面对支持中华文化“走出去”的深层次动因进行了总结。一是理论层面。文化“走出去”是一种优效性文化产品，具有意识形态特征和正外部性特征，其供需机制不同于一般的商品，中华文化“走出去”需要政府有所作为。二是现实层面。在政治多极化的国际政治背景下，支持中华文化“走出去”可以使国外民众能够对开放的、充满活力的中国有全面的了解和认识，有利于延长中国发展的战略机遇期。在经济全球化的背景下，文化产品的辐射效应有利于完善进出口结构等。在文化多样化的国际文化背景下，支持中华文化“走出去”对于我国文化免受外来文化颠覆冲击、维护国家文化安全具有十分重要的意义。三是财政支持的必要性和可行性层面。公共财政建设与文化改革发展具有内在统一性，支持文化发展改革、推动中华文化走向世界是公共财政的重要职能之一。四是实证层面。文化产品与GDP之间存在线性关系，扎实的数理分析为支持文化“走出去”提供了科学依据。



第三章从政府、企业和民间三个层面对当前中华文化“走出去”的现状进行了分析。从政府层面看，对外文化工作部际联席会议制度、驻外中国文化中心的成立，使国内和国外、中央和地方、中央部门之间、政府和企业及民间的文化资源得到有效统筹；对外文化交流品牌的形成、文化产业博览交易会以及国际传播能力建设，已成为中华文化“走出去”重要的品牌、平台和渠道；当前如火如荼的文化体制改革为中华文化“走出去”提供了不竭动力。从企业层面看，本章分别对出版、电影、动漫和演艺等产业进行了分析，提出了存在的问题。从民间层面看，孔子学院作为非营利性教育机构，其运营有利于增进世界人民对中国语言和文化的了解；中国民间组织积极参加美国的奥斯卡电影奖、荷兰的荷赛摄影奖、丹麦的安徒生文学奖、格莱美音乐奖、普利策新闻奖等国际文化组织举办的各类活动，充分展示了中华文化的独特魅力。



第四章对当前中华文化“走出去”的相关政策进行了分析。自进入新世纪以来，中国支持文化发展的政策推陈出新、力度较大，文化体制改革不断深化，文化事业与文化产业得到全面快速发展，中华文化“走出去”的步伐越来越快。本章首先厘清了文化发展相关的政策脉络，为下一步分析提供了宏观层面的政策依据。其次，加大对文化机构的财政投入，是支持中华文化“走出去”最主要的财政政策手段，也是文化产业健康持续发展的基本条件。本章从财政投入的规模、财政投入的结构和财政投入的方式进行了分析。再次，税收作为国家经济制度的重要组成部分，其优惠政策有利于鼓励和支持文化企业参与国际竞争，推动我国文化产品和服务更多地进入国际市场。本章对优惠政策的支持方向和优惠税种分别进行梳理。最后，我国文化金融已初步形成包括政府文化产业基金、政策性银行支持、商业贷款和证券基金市场在内的多元化的融资渠道。本章从上述角度进行研究，以期建立多层次文化企业投融资风险分担和补偿机制。



第五章以大量的篇幅对公认的世界文化强国支持文化发展的政策进行剖析，尤其对美国和法国两个分别代表市场机制和政府干预的国家进行了对比。鉴于意识形态和文化价值观的差异，各国的文化政策不尽相同，但总体而言，世界各国尤其是公认的文化强国对文化发展都进行了有选择、有限度的财政投入扶持，具有重要的借鉴意义。美国政府对文化的支持是在坚持自由竞争的市场原则下有选择地进行的。法国利用“文化例外”原则维护本国文化产业利益，通过财政政策积极支持本国文化“走出去”。英国则对本国创意产业实行“一臂之距”的政策，以法律为主，政策为辅。日本政府认同自由开展文化艺术活动，减少政府主观干预行为，并确立政府对文化艺术活动进行间接援助、对具体事务不加干涉的“内容不干预”原则。韩国通过设立相关机构，加大财政投入和税收优惠力度，将发展文化产业作为“文化立国”战略。另外，印度电影的“明星体制”，加拿大“多元文化主义”政策也各具特色。本章最后对公认的文化强国的相关文化政策进行了对比分析，以期对后面的政策建议提供坚实的国际经验支持。



第六章对支持中华文化“走出去”的财政投入政策、税收优惠政策和财政投融资政策提出了建议。这部分内容以第三章中华文化“走出去”现状及问题为基础，结合第四章现行财政政策的分析以及借鉴第五章国际经验。本章首先对政策原则进行了解释，其根本原则是要紧扣政府与市场的关系，有所为有所不为。在处理国际文化贸易、本土文化保护等中华文化“走出去”方面，应采取适度的、在某些阶段甚至是较多的国家干预政策。这是本章第一部分的主要内容。



在全球化背景下支持中华文化“走出去”，必须逐步建立健全同财力相匹配、同当前国际国内形势相适应的政府投入保障机制，不断完善支持中华文化“走出去”的财政政策。要统筹国内与国外两个大局，加大财政文化投入力度，确保中央与地方财政的文化投入稳定增长。要进一步拓宽文化投入的来源渠道，合理增加政府非税收入用于文化的投入。另外，要采取项目补贴、定向资助、出口奖励等政策措施，扩大对外文化贸易。



制定税收政策的原则是根据“相机抉择”的调控要求，通过税收“自动稳定器”功能和优惠政策的搭配使用，更好地发挥税收在推动文化消费、投资、出口协调拉动方面的积极作用。具体而言，要进一步优化增值税和营业税制度、加快完善推进文化技术创新和促进网络文化建设的税收政策等。



最后，就财政投融资体制而言，一要建立健全文化产业投融资体系，通过贷款贴息、保费补贴以及设立产业投资基金等方式，搭建支持文化产业发展的投融资平台等。二要促进金融资本、社会资本和文化资源有机对接。如设立国家文化发展基金、设立文化创意产业财政担保资金、完善市场准入制度、推动符合条件的文化企业上市融资等。总之，要拓宽投入渠道，鼓励企业、社会团体和公民个人捐赠，努力促进对外文化产品和服务的多元化、社会化，积极引导社会资金以多种方式支持中华文化“走出去”。



 



Nowadays, the world is undergoing development,
revolution and adjustment.Multi-polarization, economic globalization and
cultural diversification are all happening. Science and technology are changing
quickly, all kinds of thoughts and cultures frequently exchange and blend. The
status and effects of culture in the competition of comprehensive national
strength are becoming prominent. The competition for dominance in world
development is becoming more intense. The task of maintaining national cultural
security is also more difficult. The need to enhance national cultural soft
power is more urgent. At the same time, China is going through broad and
profound social transformation. Development opportunity, reform breakthrough
and growing conflicts coexist. Thus, without active cultural guidance, and rich
spiritual life of the people, it is impossible for a country and its people to
stand tall in the world. Therefore, Chinese culture must “go global” quickly so
that China can gain new development strength against the background of globalization.



Chapter One summarizes existing literature on
Chinese culture “going global”. In China, research on this topic only began
about ten years ago. The amount of research achievements is very limited. There
in still less policy research on Chinese culture going out. And international
data are relatively abundant. Even though countries differ in their cultural
systems, cultural substance , and emphases in cultural industries, the  following commonalities eist. First, the strength
of culture reflects the country’s soft power and has strategic siguificance in
this era of globalization; Secondly, the development of culture cannot happen
without the supported from the government.



  The second
chapter analyzes the deeper motives behind supporting the Chinese culture
“going global” from three aspects. First, from the theoretical aspect,cultural
products have the features of ideology and positive externality. Their system
of demand and supply is not the same as other types of products. The government
should be actively in promoting culture 
“going global”. Secondly, realistically speaking, the “going global”
strategy allows foreigners to know China better and help to avoid foreign
invasion of Chinese culture and maintain cultural security. Thirdly, from the
point of view of necessity and feasibility of finance support, the development
of public finance and cultural innovations are consistent with each other.
Supporting cultural reform and promoting Chinese culture’s reaching out to the
world are important functions of public finance.



   The third
chapter analyzes the current situation of Chinese culture “going global” from
the points of view of the government, enterprises and NGOs. From the point of
view of the government, several departments have allocated different kinds of
culture resources, and have tried to improve cultural communication. And the
current reform of cultural institutions has provided inexhaustible fuel for the
“going global”campaign. From the point of view of the enterprises, the author
analyzes  the current situation of the
publishing，film, animation and performing arts industries and points out
present problems. From the point of view of NGO’s, Confucius Institute, as a
non-profit educational institution, enhances the knowledge of Chinese language
and culture among people all over the world, and fully displays the unique
charm of the Chinese culture.



   The
fourth chapter analyzes policies related to Chinese culture “going global”.
First, since the start of the new century, China support cultural development
policy and this analysis provides macro-level policy basis for the next
analysis. Secondly, increasing the financial investment to the cultural
institutions is the main form of fiscal support for Chinese culture to “go
global”, and also the basic condition for sustained and healthy development for
the cultural industry. This chapter analyzes financial investment in terms of
its scale, structure and methods. Thirdly, as an important part of the national
economic system, its preferential tax policies are beneficial to cultural enter
by helping them prises participate in international competition and Chinese
cultural products and services enter the international market. This chapter
analyzes the preferential policy support and preferential taxes. Lastly, the
cultural finance of our country has taken shape, featuring diversified
financing channels, including government culture industry fund, policy support,
bank commercial loans and securities market.



   Given the
differences in ideology and cultural values, the cultural policies of different
countries vary. Generally speaking, nations of powerful cultural traditions
have all provided some support for their own cultural development. The fifth
chapter studies representative countries, especially the US and France, which
represents market system and government intervention, respectively. The US
government’s supports for the cultural industry honers the principle of free
market competition.The French  government
adheres to the principle of“cultural exception” to safeguard its national
interests. At the same time, it also supports native culture actively through
fiscal policies. The British government supports its creative culture industry
through the law and policies. The Japanese government permits culture to
develop freely and reduces intervention. It does not intervene in the contents
of the cultural activities. The Korean government sets up related intuitions to
enhance financial investments in and tax preferences for the cultural industry,
and attaches to it strategic importance. Indian and Canadian policies on
culture also have their own features.Finally, the chapter analyzes and compares
cultural policies in several culturally powerful countries, generating the
following policy suggestions.



The sixth chapter gives financial policy
suggestions. The first part of the chapter emphasizes the relationship between
government and market. Then, the chapter provides the suggestions about setting
up the system of government investments and perfecting the financial policies
supporting Chinese culture’s “going global”. Project-oriented funding,
subsidies, export incentives should be used to improve foreign trade. Tax
policies should be stimulated according to the principle of discretion.
Automatic stabilization function of tax and preferential tax policies should be
utilized to improve cultural consumption and investment. In particular, the
policies of  value-added tax, business
tax, culture and technology innovations should be used. Lastly, loan discount,
premium subsidy and the establishment of industry investment funds also help to
build the platform of cultural development. The establishment of a national
cultural development fund and cultural and creative industry finance guarantee
funds, improvement of market access and improving the enterprises  conforming to the requirements listed should
be used to support the development of culture industry.