CAJ | 학술논문

陕西省的文化资源无比丰富。近年来，在省委、省政府的高度重视和努力下，陕西省的文化产业发展取得了不小的成就，但陕西文化产业的发展与其文化资源大省的地位还不是很相称。文化产业的发展现状和相关财税政策在文化产业发展方面存在的问题说明，陕西省文化产业发展应以美国和韩国经验为借鉴，制定出能够促进文化产业全面发展的财税政策。
합서성적문화자원무비봉부。근년래，재성위、성정부적고도중시화노력하，합서성적문화산업발전취득료불소적성취，단협서문화산업적발전여기문화자원대성적지위환불시흔상칭。문화산업적발전현상화상관재세정책재문화산업발전방면존재적문제설명，합서성문화산업발전응이미국화한국경험위차감，제정출능구촉진문화산업전면발전적재세정책。
In Shaanxi, the cultural resources are incomparably rich. In recent years, under the highly attention of the Shaanxi Provincial Party Committee and the provincial government, the development of cultural industry has achieved gratifying results. But its de-velopment to the position on great province of cultural resources is still out of proportion. On the status of the development of cultural in-dustry and related fiscal and tax policy in the development of cultural industry, cultural industry development of Shaanxi province should be based on American and South Korea experience, develop the fiscal and tax policies for promoting cultural industry development.