新華社北京1月24日(ri)電 為全面貫徹(che)黨的二(er)十大和(he)二(er)十屆二(er)中、三中全會精神，深入貫徹(che)習近平文(wen)(wen)化(hua)(hua)思想(xiang)，進一(yi)步深化(hua)(hua)文(wen)(wen)化(hua)(hua)體制(zhi)機制(zhi)改革，推動文(wen)(wen)化(hua)(hua)高質量發(fa)展(zhan)，國(guo)務院(yuan)辦(ban)公廳日(ri)前印發(fa)《》（以下(xia)簡稱《經濟(ji)政(zheng)策》），主要明確(que)了以下(xia)政(zheng)策措施。
一是(shi)(shi)(shi)財(cai)政(zheng)支(zhi)(zhi)(zhi)持(chi)。建(jian)(jian)(jian)立健全(quan)與文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)強國建(jian)(jian)(jian)設和(he)國家(jia)財(cai)力(li)(li)相(xiang)適(shi)應的(de)(de)(de)(de)財(cai)政(zheng)投入機(ji)制(zhi)(zhi)，保(bao)障(zhang)(zhang)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)領(ling)域(yu)(yu)重點(dian)規劃和(he)項目支(zhi)(zhi)(zhi)出。支(zhi)(zhi)(zhi)持(chi)黨的(de)(de)(de)(de)創(chuang)新理(li)論(lun)研究，推(tui)動(dong)(dong)構(gou)建(jian)(jian)(jian)中國哲學社會(hui)(hui)科學自主知識體(ti)(ti)系。提高(gao)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)原創(chuang)能(neng)力(li)(li)，重點(dian)支(zhi)(zhi)(zhi)持(chi)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)學、藝(yi)術(shu)、新聞、出版、影視、動(dong)(dong)漫(man)等(deng)領(ling)域(yu)(yu)的(de)(de)(de)(de)精品創(chuang)作。支(zhi)(zhi)(zhi)持(chi)全(quan)媒體(ti)(ti)、文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)云等(deng)建(jian)(jian)(jian)設，推(tui)進(jin)主流媒體(ti)(ti)系統(tong)(tong)性變革。提高(gao)公共文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)設施服務(wu)(wu)無障(zhang)(zhang)礙和(he)適(shi)老化(hua)(hua)(hua)(hua)(hua)程度，引導扶持(chi)群(qun)眾性文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)活動(dong)(dong)和(he)賽事(shi)。鼓勵社會(hui)(hui)力(li)(li)量參與公共文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)服務(wu)(wu)和(he)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)遺產(chan)保(bao)護傳(chuan)(chuan)(chuan)承。支(zhi)(zhi)(zhi)持(chi)對(dui)(dui)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)物資(zi)源密集區、文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)物和(he)非(fei)物質文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)遺產(chan)的(de)(de)(de)(de)系統(tong)(tong)保(bao)護和(he)合理(li)利用，推(tui)動(dong)(dong)歷(li)(li)史(shi)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)名城和(he)歷(li)(li)史(shi)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)街(jie)區、村鎮(zhen)(zhen)以及傳(chuan)(chuan)(chuan)統(tong)(tong)村落整(zheng)體(ti)(ti)保(bao)護和(he)活態(tai)傳(chuan)(chuan)(chuan)承，支(zhi)(zhi)(zhi)持(chi)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)遺產(chan)防災(zai)減(jian)災(zai)救災(zai)及安(an)全(quan)監測體(ti)(ti)系建(jian)(jian)(jian)設。二(er)是(shi)(shi)(shi)稅(shui)收優惠(hui)。落實(shi)宣(xuan)傳(chuan)(chuan)(chuan)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)增值(zhi)稅(shui)、轉(zhuan)(zhuan)制(zhi)(zhi)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)企業(ye)(ye)(ye)(ye)稅(shui)收等(deng)優惠(hui)政(zheng)策(ce)。三是(shi)(shi)(shi)金(jin)融(rong)(rong)服務(wu)(wu)。鼓勵銀行業(ye)(ye)(ye)(ye)金(jin)融(rong)(rong)機(ji)構(gou)提升對(dui)(dui)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)企業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)金(jin)融(rong)(rong)支(zhi)(zhi)(zhi)持(chi)力(li)(li)度和(he)服務(wu)(wu)水平(ping)。支(zhi)(zhi)(zhi)持(chi)符合條件的(de)(de)(de)(de)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)企業(ye)(ye)(ye)(ye)上市和(he)再融(rong)(rong)資(zi)。四是(shi)(shi)(shi)科技創(chuang)新。探(tan)索(suo)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)和(he)科技融(rong)(rong)合的(de)(de)(de)(de)有效(xiao)機(ji)制(zhi)(zhi)，支(zhi)(zhi)(zhi)持(chi)新聞媒體(ti)(ti)、文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)遺產(chan)等(deng)領(ling)域(yu)(yu)培育建(jian)(jian)(jian)設全(quan)國重點(dian)實(shi)驗(yan)室，支(zhi)(zhi)(zhi)持(chi)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)領(ling)域(yu)(yu)培育建(jian)(jian)(jian)設國家(jia)技術(shu)創(chuang)新中心(xin)，加快布局文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)科技創(chuang)新平(ping)臺。支(zhi)(zhi)(zhi)持(chi)有能(neng)力(li)(li)的(de)(de)(de)(de)民營企業(ye)(ye)(ye)(ye)牽(qian)頭承擔文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)領(ling)域(yu)(yu)國家(jia)重大技術(shu)攻關任務(wu)(wu)。建(jian)(jian)(jian)設文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)領(ling)域(yu)(yu)人(ren)工智能(neng)高(gao)質量數據集，支(zhi)(zhi)(zhi)持(chi)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)領(ling)域(yu)(yu)大模型建(jian)(jian)(jian)設。五是(shi)(shi)(shi)用地(di)保(bao)障(zhang)(zhang)。依法依規保(bao)障(zhang)(zhang)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)企業(ye)(ye)(ye)(ye)合理(li)用地(di)需(xu)求(qiu)。探(tan)索(suo)適(shi)應古(gu)遺址、古(gu)墓葬、文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)物建(jian)(jian)(jian)筑、歷(li)(li)史(shi)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)街(jie)區和(he)村鎮(zhen)(zhen)、傳(chuan)(chuan)(chuan)統(tong)(tong)村落等(deng)保(bao)護要(yao)求(qiu)的(de)(de)(de)(de)用地(di)管理(li)機(ji)制(zhi)(zhi)。六是(shi)(shi)(shi)收入分配。落實(shi)事(shi)業(ye)(ye)(ye)(ye)單位績(ji)效(xiao)工資(zi)政(zheng)策(ce)，完善內部分配制(zhi)(zhi)度。對(dui)(dui)承擔國家(jia)重大文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)活動(dong)(dong)（工程）的(de)(de)(de)(de)企業(ye)(ye)(ye)(ye)，經認定可單獨分類核算、分類考核。七是(shi)(shi)(shi)支(zhi)(zhi)(zhi)持(chi)轉(zhuan)(zhuan)制(zhi)(zhi)企業(ye)(ye)(ye)(ye)。轉(zhuan)(zhuan)制(zhi)(zhi)后原有的(de)(de)(de)(de)正常事(shi)業(ye)(ye)(ye)(ye)費(fei)繼續(xu)撥付(fu)。
 《經濟政策》要求(qiu)各(ge)(ge)地區(qu)各(ge)(ge)有關部門(men)結合工(gong)作實(shi)際，進一步壓實(shi)責任(ren)，完善政策，推(tui)動各(ge)(ge)項措施落地見效。
國務院辦(ban)公(gong)廳印(yin)發《關于推動
文化(hua)高質量發展的(de)若(ruo)干(gan)經濟政策》的(de)通(tong)知(zhi)
國辦發〔2025〕4號
各省、自治區、直轄市人(ren)民(min)政府，國務院(yuan)各部委、各直屬(shu)機構：
中央(yang)宣傳部(bu)會同(tong)中央(yang)網信辦、國(guo)家發展改革委、科技部(bu)、工業和(he)信息(xi)化(hua)部(bu)、財政部(bu)、人力資(zi)源(yuan)社會保障部(bu)、自然資(zi)源(yuan)部(bu)、商務部(bu)、文(wen)化(hua)和(he)旅游部(bu)、中國(guo)人民(min)銀行、稅務總局(ju)、廣電總局(ju)等有關部(bu)門擬定的《關于推動文(wen)化(hua)高質量發展的若干經濟政策》已經國(guo)務院同(tong)意，現印發給你們，請認(ren)真貫徹執行。
國務院(yuan)辦公廳 ?
2025年(nian)1月20日
（此件(jian)公開發(fa)布(bu)）
關(guan)于推動文化高質量(liang)發(fa)展(zhan)的(de)若干經濟政策
為全面貫徹黨的二(er)十大(da)和二(er)十屆二(er)中(zhong)、三中(zhong)全會(hui)精神，深(shen)入(ru)貫徹習近(jin)平文(wen)(wen)化(hua)思(si)想(xiang)，進一步深(shen)化(hua)文(wen)(wen)化(hua)體制(zhi)(zhi)機(ji)制(zhi)(zhi)改(gai)革，推動(dong)文(wen)(wen)化(hua)高質量(liang)發展，制(zhi)(zhi)定以下政策。
一(yi)、關于財政支持
（一）建立健全與(yu)文(wen)(wen)化(hua)(hua)強(qiang)國(guo)建設(she)和國(guo)家財(cai)(cai)(cai)力(li)相適(shi)應(ying)的財(cai)(cai)(cai)政投入機(ji)制(zhi)，完(wan)善多元化(hua)(hua)投入機(ji)制(zhi)，保障(zhang)文(wen)(wen)化(hua)(hua)領(ling)域(yu)重點規劃(hua)和項目支出(chu)。完(wan)善財(cai)(cai)(cai)政資(zi)金(jin)使用管理方式，強(qiang)化(hua)(hua)財(cai)(cai)(cai)政資(zi)金(jin)在優化(hua)(hua)文(wen)(wen)化(hua)(hua)服務和文(wen)(wen)化(hua)(hua)產品供給中的引導作用，有效(xiao)調(diao)動(dong)社會力(li)量參(can)與(yu)文(wen)(wen)化(hua)(hua)建設(she)。深化(hua)(hua)公共文(wen)(wen)化(hua)(hua)領(ling)域(yu)財(cai)(cai)(cai)政事(shi)權和支出(chu)責任(ren)劃(hua)分改革(ge)。統籌用好(hao)中央對地(di)(di)(di)方文(wen)(wen)化(hua)(hua)領(ling)域(yu)轉移(yi)支付(fu)資(zi)金(jin)，向農村地(di)(di)(di)區、革(ge)命老區、民族地(di)(di)(di)區、邊疆地(di)(di)(di)區、欠發達地(di)(di)(di)區傾斜(xie)，推動(dong)城鄉文(wen)(wen)化(hua)(hua)資(zi)源均衡配置、優質文(wen)(wen)化(hua)(hua)資(zi)源直達基層。
（二(er)）支(zhi)(zhi)持(chi)(chi)黨的(de)創(chuang)(chuang)新(xin)(xin)理論(lun)研究，推(tui)動(dong)構(gou)(gou)(gou)建(jian)中(zhong)國(guo)哲(zhe)學(xue)(xue)(xue)社會(hui)科學(xue)(xue)(xue)自主知識體(ti)(ti)系，創(chuang)(chuang)新(xin)(xin)馬克思主義理論(lun)研究和(he)(he)(he)建(jian)設(she)工(gong)(gong)程，實施(shi)哲(zhe)學(xue)(xue)(xue)社會(hui)科學(xue)(xue)(xue)創(chuang)(chuang)新(xin)(xin)工(gong)(gong)程。提(ti)(ti)高(gao)文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)原(yuan)創(chuang)(chuang)能力，重(zhong)點支(zhi)(zhi)持(chi)(chi)文(wen)(wen)(wen)(wen)(wen)學(xue)(xue)(xue)、藝術、新(xin)(xin)聞(wen)、出(chu)版、影視、動(dong)漫(man)等(deng)領域精品(pin)創(chuang)(chuang)作(zuo)(zuo)。鼓(gu)勵(li)(li)(li)因地(di)(di)制(zhi)宜布局文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)設(she)施(shi)，打造中(zhong)國(guo)特色、世界一(yi)流的(de)圖書館、博物館、美術館、科技館。鼓(gu)勵(li)(li)(li)有(you)條件(jian)的(de)地(di)(di)方(fang)出(chu)臺對(dui)免費開(kai)放公(gong)共文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)設(she)施(shi)提(ti)(ti)供(gong)延時錯時服(fu)(fu)務的(de)激勵(li)(li)(li)政(zheng)策，提(ti)(ti)高(gao)公(gong)共文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)設(she)施(shi)服(fu)(fu)務無障礙和(he)(he)(he)適(shi)(shi)老(lao)化(hua)(hua)(hua)(hua)程度(du)。面向未成年人等(deng)加大公(gong)共文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)服(fu)(fu)務提(ti)(ti)供(gong)力度(du)，引導扶持(chi)(chi)群眾性文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)活動(dong)和(he)(he)(he)賽事。推(tui)動(dong)完善國(guo)有(you)文(wen)(wen)(wen)(wen)(wen)藝院團建(jian)設(she)發(fa)展機制(zhi)。通過政(zheng)府購(gou)買服(fu)(fu)務等(deng)方(fang)式，鼓(gu)勵(li)(li)(li)社會(hui)力量參(can)與公(gong)共文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)服(fu)(fu)務和(he)(he)(he)文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)遺產保護傳(chuan)(chuan)承。支(zhi)(zhi)持(chi)(chi)全媒體(ti)(ti)、文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)云等(deng)建(jian)設(she)，支(zhi)(zhi)持(chi)(chi)構(gou)(gou)(gou)建(jian)適(shi)(shi)應全媒體(ti)(ti)生(sheng)產傳(chuan)(chuan)播工(gong)(gong)作(zuo)(zuo)機制(zhi)和(he)(he)(he)評價(jia)體(ti)(ti)系，推(tui)進主流媒體(ti)(ti)系統性變革，加大對(dui)超高(gao)清節目(mu)創(chuang)(chuang)作(zuo)(zuo)生(sheng)產、頻道建(jian)設(she)、傳(chuan)(chuan)輸(shu)服(fu)(fu)務的(de)支(zhi)(zhi)持(chi)(chi)力度(du)，促進超高(gao)清端(duan)到(dao)端(duan)全產業(ye)(ye)鏈優(you)化(hua)(hua)(hua)(hua)升級(ji)，持(chi)(chi)續推(tui)動(dong)有(you)線(xian)電(dian)視網(wang)絡整合(he)，建(jian)設(she)新(xin)(xin)型(xing)廣電(dian)網(wang)絡。支(zhi)(zhi)持(chi)(chi)對(dui)文(wen)(wen)(wen)(wen)(wen)物資源密集(ji)區、文(wen)(wen)(wen)(wen)(wen)物和(he)(he)(he)非物質文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)遺產的(de)系統保護和(he)(he)(he)合(he)理利用，推(tui)動(dong)歷史(shi)文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)名城和(he)(he)(he)歷史(shi)文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)街區、村(cun)鎮以及(ji)傳(chuan)(chuan)統村(cun)落整體(ti)(ti)保護和(he)(he)(he)活態傳(chuan)(chuan)承，支(zhi)(zhi)持(chi)(chi)文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)遺產防災減災救災及(ji)安全監(jian)測(ce)體(ti)(ti)系建(jian)設(she)。支(zhi)(zhi)持(chi)(chi)海(hai)(hai)外文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)機構(gou)(gou)(gou)建(jian)設(she)和(he)(he)(he)合(he)作(zuo)(zuo)，支(zhi)(zhi)持(chi)(chi)文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)遺產領域國(guo)際(ji)交流合(he)作(zuo)(zuo)和(he)(he)(he)國(guo)際(ji)發(fa)展援助(zhu)，支(zhi)(zhi)持(chi)(chi)國(guo)家級(ji)對(dui)外文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)貿易基地(di)(di)建(jian)設(she)發(fa)展，加快培育具(ju)有(you)國(guo)際(ji)競爭力的(de)文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)出(chu)口(kou)重(zhong)點企(qi)業(ye)(ye)，促進文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)企(qi)業(ye)(ye)和(he)(he)(he)產品(pin)、服(fu)(fu)務“出(chu)海(hai)(hai)”。
（三(san)）2027年年底(di)前，中央財政繼續安排文(wen)(wen)化(hua)(hua)產業發展(zhan)專項(xiang)資金，創新投入方式，推動實施重(zhong)大文(wen)(wen)化(hua)(hua)產業項(xiang)目，促進文(wen)(wen)化(hua)(hua)產業高質量發展(zhan)。通過中央國有資本經(jing)營(ying)預算等渠道，支(zhi)持國有文(wen)(wen)化(hua)(hua)企業落實國家文(wen)(wen)化(hua)(hua)發展(zhan)戰略(lve)。經(jing)省級人民政府(fu)批準(zhun)，2027年年底(di)前省屬重(zhong)點文(wen)(wen)化(hua)(hua)企業可(ke)免(mian)繳國有資本收益。
二、關于(yu)稅收優惠
（四(si)）落實(shi)《關于(yu)(yu)延續(xu)實(shi)施宣傳(chuan)文(wen)化(hua)增值稅優惠政(zheng)(zheng)策的(de)公告(gao)(gao)》（財(cai)(cai)政(zheng)(zheng)部、稅務總(zong)局(ju)公告(gao)(gao)2023年(nian)第(di)60號）、《關于(yu)(yu)延續(xu)實(shi)施支持文(wen)化(hua)企(qi)業發展增值稅政(zheng)(zheng)策的(de)公告(gao)(gao)》（財(cai)(cai)政(zheng)(zheng)部、稅務總(zong)局(ju)公告(gao)(gao)2023年(nian)第(di)61號）、《關于(yu)(yu)延續(xu)實(shi)施文(wen)化(hua)體制改革中經營性(xing)文(wen)化(hua)事業單位轉(zhuan)制為(wei)企(qi)業有關稅收政(zheng)(zheng)策的(de)公告(gao)(gao)》（財(cai)(cai)政(zheng)(zheng)部、稅務總(zong)局(ju)、中央(yang)宣傳(chuan)部公告(gao)(gao)2023年(nian)第(di)71號）等文(wen)件(jian)中規定的(de)優惠政(zheng)(zheng)策。
（五）經營(ying)性文(wen)化(hua)(hua)事業(ye)(ye)單位于2022年12月(yue)31日前(qian)(qian)轉(zhuan)制(zhi)為(wei)企(qi)業(ye)(ye)的，自轉(zhuan)制(zhi)注冊之(zhi)日起至(zhi)2027年12月(yue)31日免(mian)征企(qi)業(ye)(ye)所得(de)稅(shui)；由財(cai)政部門撥(bo)付事業(ye)(ye)經費的文(wen)化(hua)(hua)單位于2022年12月(yue)31日前(qian)(qian)轉(zhuan)制(zhi)為(wei)企(qi)業(ye)(ye)的，自轉(zhuan)制(zhi)注冊之(zhi)日起至(zhi)2027年12月(yue)31日對其自用房產免(mian)征房產稅(shui)。
三、關于金融服務
（六）鼓(gu)(gu)勵(li)銀行業(ye)(ye)(ye)金(jin)(jin)融(rong)機(ji)(ji)構(gou)(gou)進(jin)一步(bu)提(ti)升對(dui)文(wen)(wen)化(hua)企(qi)業(ye)(ye)(ye)的金(jin)(jin)融(rong)支(zhi)持(chi)力度和(he)(he)服(fu)務(wu)水平(ping)。發揮貸(dai)(dai)款市(shi)場報(bao)價(jia)利率改革效能和(he)(he)指導作用，推(tui)動文(wen)(wen)化(hua)企(qi)業(ye)(ye)(ye)綜合融(rong)資成本保(bao)(bao)持(chi)在(zai)合理水平(ping)。支(zhi)持(chi)銀行業(ye)(ye)(ye)金(jin)(jin)融(rong)機(ji)(ji)構(gou)(gou)探索完(wan)善文(wen)(wen)化(hua)企(qi)業(ye)(ye)(ye)信(xin)用風險(xian)管(guan)理機(ji)(ji)制，優化(hua)文(wen)(wen)化(hua)企(qi)業(ye)(ye)(ye)信(xin)貸(dai)(dai)管(guan)理體系，鼓(gu)(gu)勵(li)銀行業(ye)(ye)(ye)金(jin)(jin)融(rong)機(ji)(ji)構(gou)(gou)圍(wei)繞文(wen)(wen)化(hua)遺(yi)產保(bao)(bao)護探索開展相關金(jin)(jin)融(rong)服(fu)務(wu)。提(ti)升對(dui)外文(wen)(wen)化(hua)投(tou)資便利化(hua)水平(ping)，為文(wen)(wen)化(hua)貿易企(qi)業(ye)(ye)(ye)提(ti)供優質跨境結算服(fu)務(wu)。鼓(gu)(gu)勵(li)保(bao)(bao)險(xian)機(ji)(ji)構(gou)(gou)開展面(mian)向(xiang)文(wen)(wen)化(hua)單位的保(bao)(bao)險(xian)業(ye)(ye)(ye)務(wu)，提(ti)供知識產權、影視作品、舞(wu)臺藝術、文(wen)(wen)化(hua)遺(yi)產等領域保(bao)(bao)險(xian)產品和(he)(he)服(fu)務(wu)。
（七）支持(chi)(chi)符合條(tiao)件(jian)(jian)的(de)文化企業在主板、創(chuang)業板、科(ke)創(chuang)板、北交所(suo)等(deng)上市和再融資(zi)(zi)(zi)(zi)。支持(chi)(chi)符合條(tiao)件(jian)(jian)的(de)文化企業發行債券融資(zi)(zi)(zi)(zi)。支持(chi)(chi)符合條(tiao)件(jian)(jian)的(de)旅(lv)游基(ji)礎(chu)設施(shi)項目發行基(ji)礎(chu)設施(shi)領域不動產投資(zi)(zi)(zi)(zi)信托(tuo)基(ji)金。更好發揮政府投資(zi)(zi)(zi)(zi)基(ji)金作用，鼓勵社會(hui)資(zi)(zi)(zi)(zi)本依(yi)(yi)法(fa)依(yi)(yi)規(gui)投資(zi)(zi)(zi)(zi)文化產業。
（八）完善(shan)文化企業無(wu)形(xing)資產確權(quan)、登(deng)記(ji)、托管、投資、流(liu)轉和處(chu)置體(ti)系(xi)，健(jian)全無(wu)形(xing)資產抵押(ya)(ya)、質押(ya)(ya)貸款等(deng)模式，創新金融產品和服(fu)務。完善(shan)版(ban)權(quan)登(deng)記(ji)體(ti)系(xi)，優化版(ban)權(quan)質押(ya)(ya)登(deng)記(ji)流(liu)程，提高版(ban)權(quan)融資服(fu)務便利(li)化水平。
四、關于科技創新
（九(jiu)）探索文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)和(he)(he)(he)科(ke)(ke)(ke)技(ji)(ji)融(rong)合(he)的有效機制(zhi)，支持(chi)利用互(hu)聯網(wang)思維和(he)(he)(he)信息技(ji)(ji)術(shu)改進(jin)(jin)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)創(chuang)作生產流程，推動實現(xian)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)建(jian)設(she)(she)數(shu)(shu)(shu)字(zi)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)賦(fu)能、信息化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)轉型(xing)。在國(guo)家和(he)(he)(he)地方科(ke)(ke)(ke)技(ji)(ji)發(fa)(fa)(fa)展(zhan)規劃中(zhong)進(jin)(jin)一步加(jia)(jia)大(da)對文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)科(ke)(ke)(ke)技(ji)(ji)創(chuang)新(xin)的支持(chi)力(li)度，支持(chi)新(xin)聞(wen)媒體(ti)、文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)遺(yi)產等領域(yu)培育(yu)建(jian)設(she)(she)全(quan)(quan)國(guo)重(zhong)點(dian)實驗(yan)室，支持(chi)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)領域(yu)培育(yu)建(jian)設(she)(she)國(guo)家技(ji)(ji)術(shu)創(chuang)新(xin)中(zhong)心(xin)，研究在國(guo)家重(zhong)點(dian)研發(fa)(fa)(fa)計劃中(zhong)設(she)(she)立文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)科(ke)(ke)(ke)技(ji)(ji)相關(guan)重(zhong)點(dian)專項，圍繞(rao)重(zhong)大(da)需(xu)求加(jia)(jia)強共性(xing)關(guan)鍵(jian)技(ji)(ji)術(shu)研發(fa)(fa)(fa)和(he)(he)(he)系統集成。研究制(zhi)定國(guo)家文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)科(ke)(ke)(ke)技(ji)(ji)創(chuang)新(xin)工(gong)程綱要。支持(chi)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)和(he)(he)(he)科(ke)(ke)(ke)技(ji)(ji)融(rong)合(he)企(qi)(qi)(qi)業(ye)、園區發(fa)(fa)(fa)展(zhan)，加(jia)(jia)快布局文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)科(ke)(ke)(ke)技(ji)(ji)創(chuang)新(xin)平臺(tai)。健全(quan)(quan)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)科(ke)(ke)(ke)技(ji)(ji)創(chuang)新(xin)服務(wu)體(ti)系，加(jia)(jia)速(su)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)科(ke)(ke)(ke)技(ji)(ji)創(chuang)新(xin)成果(guo)轉化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)。完善文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)領域(yu)高(gao)新(xin)技(ji)(ji)術(shu)企(qi)(qi)(qi)業(ye)認定標準。推進(jin)(jin)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)數(shu)(shu)(shu)據標準化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)規范(fan)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)建(jian)設(she)(she)，鼓勵文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)企(qi)(qi)(qi)事(shi)業(ye)單位開展(zhan)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)數(shu)(shu)(shu)據資源開發(fa)(fa)(fa)利用。支持(chi)有能力(li)的民營企(qi)(qi)(qi)業(ye)牽(qian)頭承擔文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)領域(yu)國(guo)家重(zhong)大(da)技(ji)(ji)術(shu)攻關(guan)任(ren)務(wu)。加(jia)(jia)強文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)數(shu)(shu)(shu)字(zi)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)基礎設(she)(she)施建(jian)設(she)(she)，搭建(jian)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)數(shu)(shu)(shu)據服務(wu)平臺(tai)。建(jian)設(she)(she)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)領域(yu)人工(gong)智能高(gao)質量(liang)數(shu)(shu)(shu)據集，支持(chi)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)領域(yu)大(da)模型(xing)建(jian)設(she)(she)。提升文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)貿易數(shu)(shu)(shu)字(zi)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)水平，加(jia)(jia)強數(shu)(shu)(shu)字(zi)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)內容建(jian)設(she)(she)和(he)(he)(he)國(guo)際(ji)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)發(fa)(fa)(fa)展(zhan)。
五、關(guan)于用地保障
（十(shi)）依法(fa)依規保障文(wen)(wen)(wen)化(hua)企業合理用(yong)(yong)(yong)(yong)地(di)需求。經(jing)營性(xing)(xing)文(wen)(wen)(wen)化(hua)事業單位(wei)轉制(zhi)涉及的原劃(hua)(hua)(hua)撥土地(di)，轉制(zhi)后符合《劃(hua)(hua)(hua)撥用(yong)(yong)(yong)(yong)地(di)目錄》的，可繼續(xu)以劃(hua)(hua)(hua)撥方式使(shi)用(yong)(yong)(yong)(yong)；不符合《劃(hua)(hua)(hua)撥用(yong)(yong)(yong)(yong)地(di)目錄》的，應(ying)當依法(fa)實(shi)行(xing)有償(chang)使(shi)用(yong)(yong)(yong)(yong)。經(jing)省級(ji)以上人(ren)民(min)政府(fu)批準，經(jing)營性(xing)(xing)文(wen)(wen)(wen)化(hua)事業單位(wei)轉制(zhi)為(wei)國有獨(du)資或國有控股(gu)(gu)企業的，原生產經(jing)營性(xing)(xing)劃(hua)(hua)(hua)撥用(yong)(yong)(yong)(yong)地(di)，經(jing)批準可采用(yong)(yong)(yong)(yong)作價出資（入(ru)股(gu)(gu)）方式配置。探索適應(ying)古遺址(zhi)、古墓葬、文(wen)(wen)(wen)物建筑(zhu)、歷(li)史文(wen)(wen)(wen)化(hua)街(jie)區和村鎮、傳(chuan)統村落等保護(hu)要求的用(yong)(yong)(yong)(yong)地(di)管理機制(zhi)。
六、關于(yu)收入分配
（十(shi)一）落(luo)實事業單(dan)位(wei)績(ji)效工(gong)(gong)(gong)資(zi)(zi)政策(ce)，合理核定文化事業單(dan)位(wei)績(ji)效工(gong)(gong)(gong)資(zi)(zi)總量(liang)(liang)，落(luo)實內部分(fen)(fen)配自主權。完善內部分(fen)(fen)配制(zhi)度(du)，績(ji)效工(gong)(gong)(gong)資(zi)(zi)向(xiang)業務骨(gu)干和(he)作(zuo)出突(tu)出業績(ji)的人(ren)員傾(qing)斜(xie)(xie)、向(xiang)一線(xian)人(ren)員傾(qing)斜(xie)(xie)、向(xiang)關(guan)鍵崗位(wei)和(he)特殊崗位(wei)傾(qing)斜(xie)(xie)。落(luo)實事業單(dan)位(wei)高層(ceng)次人(ren)才工(gong)(gong)(gong)資(zi)(zi)分(fen)(fen)配激(ji)勵(li)政策(ce)，允許對符(fu)合有關(guan)規定的高層(ceng)次人(ren)才實行協議工(gong)(gong)(gong)資(zi)(zi)、項(xiang)目工(gong)(gong)(gong)資(zi)(zi)、年薪制(zhi)等分(fen)(fen)配方式，所(suo)需績(ji)效工(gong)(gong)(gong)資(zi)(zi)總量(liang)(liang)在本單(dan)位(wei)績(ji)效工(gong)(gong)(gong)資(zi)(zi)總量(liang)(liang)中單(dan)列，并以適當方式在本單(dan)位(wei)公開。
（十二）對行業(ye)周期(qi)性(xing)特(te)征明顯(xian)(xian)、經濟效益年度(du)間波動(dong)較大，以(yi)及投入(ru)產出期(qi)階段性(xing)明顯(xian)(xian)或者(zhe)存在其(qi)他特(te)殊情況(kuang)的國(guo)(guo)有(you)獨資、控股(gu)文化(hua)企(qi)業(ye)，經主管部門同(tong)意，工資總額預(yu)算可按(an)周期(qi)進行管理，周期(qi)最長不超過三年。對承擔(dan)國(guo)(guo)家重大文化(hua)活動(dong)（工程）的企(qi)業(ye)，經認定可單獨分(fen)類核算、分(fen)類考核。支持(chi)(chi)國(guo)(guo)有(you)文化(hua)企(qi)業(ye)按(an)照有(you)關規定統籌運(yun)用股(gu)權激(ji)勵(li)、員(yuan)工持(chi)(chi)股(gu)、項(xiang)目跟投等中長期(qi)激(ji)勵(li)政策，以(yi)價(jia)值創造為導向，激(ji)發(fa)活力、提高(gao)效率。
七(qi)、關于支持轉制企業
（十(shi)三）轉制(zhi)文(wen)(wen)化企(qi)(qi)業按企(qi)(qi)業辦法參加(jia)社(she)會保(bao)險，轉制(zhi)時在職人員符合國家規定(ding)(ding)的連續工齡認定(ding)(ding)為(wei)視同(tong)繳費年限，不再補繳基本養老保(bao)險費。支持轉制(zhi)文(wen)(wen)化企(qi)(qi)業按規定(ding)(ding)建(jian)立企(qi)(qi)業年金(jin)，提(ti)高(gao)職工退(tui)休后收入水平。
（十四）轉(zhuan)制文化企業離(li)休人(ren)員的(de)醫療(liao)(liao)(liao)保障繼續(xu)執行(xing)現行(xing)辦法，也可(ke)按(an)照所(suo)(suo)在統(tong)(tong)籌(chou)地(di)區(qu)有關規定納入離(li)休人(ren)員醫藥費單獨統(tong)(tong)籌(chou)，所(suo)(suo)需資(zi)金按(an)原渠道解(jie)決(jue)；轉(zhuan)制前已退休人(ren)員中，原享受公(gong)費醫療(liao)(liao)(liao)的(de)，在按(an)規定參(can)加所(suo)(suo)在統(tong)(tong)籌(chou)地(di)區(qu)基(ji)(ji)本醫療(liao)(liao)(liao)保險的(de)基(ji)(ji)礎上，可(ke)參(can)照國家公(gong)務員醫療(liao)(liao)(liao)補助辦法，實行(xing)醫療(liao)(liao)(liao)補助。
（十五）原事(shi)業編(bian)制內職工(gong)的(de)(de)(de)住房(fang)公積(ji)金、住房(fang)補貼(tie)中由(you)(you)財(cai)政(zheng)負(fu)擔部分，轉制后繼續(xu)由(you)(you)財(cai)政(zheng)部門在預算中撥付(fu)(fu)；轉制前人員(yuan)經費由(you)(you)財(cai)政(zheng)負(fu)擔的(de)(de)(de)離退休(xiu)人員(yuan)的(de)(de)(de)住房(fang)補貼(tie)尚未解決的(de)(de)(de)，轉制時由(you)(you)財(cai)政(zheng)部門一次性撥付(fu)(fu)解決；轉制后原有的(de)(de)(de)正常事(shi)業費繼續(xu)撥付(fu)(fu)。
八、關于(yu)組織實(shi)施
（十六）中(zhong)央宣(xuan)傳(chuan)部(bu)(bu)會(hui)同中(zhong)央網信辦、國家發(fa)展改(gai)革委、科技部(bu)(bu)、工業和(he)信息化部(bu)(bu)、財(cai)政部(bu)(bu)、人(ren)力資源社會(hui)保障部(bu)(bu)、自然資源部(bu)(bu)、住房城鄉建設(she)部(bu)(bu)、商務部(bu)(bu)、文化和(he)旅(lv)游部(bu)(bu)、中(zhong)國人(ren)民銀行、稅(shui)務總局、中(zhong)國證監會(hui)、廣電總局、國家文物(wu)局等部(bu)(bu)門(men)，進一步(bu)加(jia)強協作配(pei)合(he)(he)，形成(cheng)推(tui)動文化高質量發(fa)展合(he)(he)力。各(ge)(ge)地區(qu)各(ge)(ge)有關部(bu)(bu)門(men)結合(he)(he)工作實際，進一步(bu)壓實責任，完善政策，推(tui)動各(ge)(ge)項(xiang)措施落地見效。
