中国体育产业发展的税收激励政策研究

为研究税收政策对我国体育产业的激励作用,采用比较分析法和图表法对现行税收政策扶持和激励体育产业发展进行定性研究,对现行税收优惠政策在扶持体育产业发展中取得的积极作用以及存在的问题和不足进行具体分析比较。由此可以说明,一方面,税收激励政策与体育产业具有紧密的关联性。另一方面,运用税收政策,能够发挥税收政策经济杠杆工具来激励我国体育产业的可持续发展,进而构建具有中国国情的体育产业税收政策激励体系。

Research on the Taxation Incentive Policy of Sports Industry Development in China

To study the incentive role of tax policy on the sports industry in China,the paper adopts the method of comparative analysis and charts to make a qualitative research on the current tax laws and incentive policies to support the development of sports industry and make a comparison on the active role of current tax preferential policies in support of the sports industry to achieve a positive role in its development and its problems and deficiencies.The results indicate that,on the one hand,tax incentives po...