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| Deficiencies and Countermeasures of Tax Incentives of Chinese Network Culture Industrys Scientific and Technological Innovation |
| Mao Muran,Wang Jian,Chen Fan |
| School of Arts and Law,Northeastern University,Shenyang 110819,China |
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Abstract Based on the summarization of the current situation of tax incentives of Chinese network culture industry's scientific & technological innovation,this article analyzes five deficiencies which are restricting the development of Chinese network culture industry's scientific & technological innovation.Then aiming at the five deficiencies,it discusses the corresponding improvement countermeasures,and suggests the financial and tax authorities under the State Council should put these countermeasures into “Implementation Measures of Tax Preferences for Network Culture Industry's Scientific & Technological Innovation” which will be constituted by them together in the future.
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Received: 28 September 2013
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2014, Vol. 0 
