数字文化产业具有文化创意性、数字技术性、融合共生性、大众娱乐性、意识形态性特征，其蓬勃发展为经济增长和中华优秀传统文化创造性转化、创新性发展增添了新动力，也对发挥税收在国家治理中的基础性、支柱性、保障性作用提出新要求。本报告以数字出版、数字游戏、网络直播三大行业为例，探讨数字文化产业发展的现状。针对数字文化产业税收管理存在的问题，提出要提高税务部门对数字文化产业的关注度、加大对文化创意者的税收激励与税务管理力度、加大对数字文化企业的政策优惠力度、提高税收政策和管理的确定性以及完善税收调控政策等对策建议。
The digital cultural industry is characterized by cultural creativity，digital technology，integrated symbiosis，mass entertainment，and ideological nature. Its vigorous development has added new impetus to economic growth and the creative transformation and innovative development of Chinese civilization，and also put forward new requirements for giving play to the fundamental，pillar，and guaranteeing roles of taxation in national governance. Taking the three industries of digital publishing，digital games，and live webcasting as examples，this report discusses the problems and challenges brought by the development of the digital cultural industry to tax management，and puts forward countermeasure suggestions such as increasing the attention of tax policies to the digital cultural industry，strengthening tax incentives and tax management for cultural creators，encouraging digital cultural enterprises to increase their technological investment，improving the certainty of tax policies and management，and perfecting tax regulation policies.
