中国电影产业发展迅速,但是电影产业内部存在许多问题,例如电影质量较低、国产电影竞争力薄弱。虽然作为文化产业重要组成部分的电影产业受到来自政府的扶持,但是这种扶持给电影产业带来了很多负面影响。本文在分析电影产业发展现状的基础上,总结了现行的中国电影产业财税政策,剖析了现行的财税政策存在的问题,提出电影产业财税政策的改革建议。 The rapid development of China’s film industry, but there are many problems within the film industry, such as the quality of the film is low, the competitiveness of domestic movies is weak. Although the film industry, as an important part of the cultural industry, is supported by the government, such support has had a lot of negative impact on the film industry. Based on the analysis of the present situation of the movie industry, this paper summarizes the current fiscal policy of the Chinese movie industry, analyzes the existing problems of the fiscal policy, and proposes the reform proposals of the fiscal policy of the movie industry.