CAJ | 학술논문

商业风险较大的图书出版业承担着重要的文化传承使命，这一性质特点决定国家应对其进行必要支持。欧洲多数国家对图书出版业采取的定价销售、税收优惠和定向财政基金资助等手段，有效维护促进了本国产业的快速健康发展。图书出版业的发展是文化振兴繁荣的重要内容，我国需适度借鉴欧洲国家成熟有益做法，确立完菩的图书定价基准和销售制度，建立更合理的图书税收优惠制度，构建更公正的图书财政基金资助制度。
상업풍험교대적도서출판업승담착중요적문화전승사명，저일성질특점결정국가응대기진행필요지지。구주다수국가대도서출판업채취적정개소수、세수우혜화정향재정기금자조등수단，유효유호촉진료본국산업적쾌속건강발전。도서출판업적발전시문화진흥번영적중요내용，아국수괄도차감구주국가성숙유익주법，학립완보적도서정개기준화소수제도，건립경합리적도서세수우혜제도，구건경공정적도서재정기금자조제도。
Book publishing industry with bigger business risk bears the mission of cultural heritage, so the state should give some necessary support. Fixed book price, it safeguards end promotes development of publishing industry rapidly and healthly through tax incentives and direct public funding to book publishers in some European nations. Book publishing industry is on important part of cultural prosperity, China should learn from mature European practices. China should establish rigorous book pricing benchmark and sale system, establish more reasonable tax incentives system and should build better book fiscal funding system.