财政文化建设

一是主要论述了30年代初新桂系统治下的桂林概况，分六部分：政治建设、经济建设、交通建设、商业和对外贸易、财政金融、文化建设。

First it describes Guilin 's situation under the control of New Gui Military Group in 1930s , including the political construction , the economic construction , communication construction , business and trade , finance and cultural construction .

其中，财税政策理论是这部分的重点，依次从文化产品特性及财税支持，文化产业财政扶持的社会效用分析，税收对文化产业的影响，财政介入文化建设的现实依据进行了分析。

Wherein , fiscal and taxation policy intervention theory is that portion of the key , turn from the cultural characteristics and financial support , cultural industry financial support for social utility analysis , tax on culture industry influence , financial intervention culture construction of reality basis undertook an analysis .