Abstract:

　“Strengthening the guidance of the creation and production of cultural products”is an important guiding ideology of cultural reform and development in the“Twelfth Five-Year”period.Tax policy, as one of the national macro-control means, plays an important role in promoting the cultural system reform and guiding the creation and production of cultural products.In the basis of listing Chinese current tax policy of cultural products, the paper points out its defects, and gives some suggestions to the construction of mechanism in guiding the creation and production of cultural products.