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.
毛牧然, 王健, 陈凡. 我国网络文化产业科技创新税收优惠政策的现状不足与对策[J]. 中国科技论坛, 2014(9): 115-120.
Mao Muran,Wang Jian,Chen Fan. Deficiencies and Countermeasures of Tax Incentives of Chinese Network Culture Industrys Scientific and Technological Innovation. , 2014(9): 115-120.
2014, 
