摘要
文化创意产业作为新兴的"朝阳产业",有力地促进了我国经济社会发展.然而融资困难已经成为制约文化创意产业发展的重要因素.知识产权信托可以成为文化创意企业融资的绝佳利器,但是也存在一定的风险.针对文化创意产业知识信托积聚的权属风险、期限风险、信用风险、税收风险,分别从完善知识产权信托登记制度、确定知识产权信托期限、健全知识产权信托风险分担机制、构建以导管理论为基础的税收制度等方面加以应对.
Abstract
As an emerging"sunrise industry",the cultural and creative industry has effectively promoted China's economic and social development.However,that financing difficulty has become an important factor restricting the development of the cultural and creative industry.Intellectual property trusts can become an excellent tool for financing cultural and creative enterprises,but there is a certain risk.In response to the ownership risk,term risk,credit risk,and tax risk accumulated in cultural and creative industry knowl-edge trusts,measures should be taken to improve the registration system,determine the term,strengthen the risk sharing mechanism of intellectual property trusts,and construct a tax system based on conduit theory.
基金项目
安徽省哲学社会科学规划一般项目(AHSKY2020D89)
维普
万方数据