体医融合发展：财税激励模式与中国现实选择

在健康中国和全民健身国家战略背景下，为研究体医融合发展的财税激励模式及其激励作用，运用理论分析、文献分析、比较分析等方法对政府财税宏观调控政策促进体医融合发展进行研究，对国外体医融合财税激励模式及其政策经验进行具体比较。研究表明，一方面，政府财税宏观政策与体医融合服务具有紧密的关联度。另一方面，在体医融合进程中，中国应积极借鉴国外体医融合财税激励模式的国际经验，立足中国体医融合的现实国情，取长补短，为我所用。构建政府主导推进，市场供给为主，政府与企业协同合作的体医融合财税激励模式，走出具有中国特色和符合中国国情的体医融合可持续高质量发展之路。

Integrated Development of Sports and Medicine: Fiscal and Tax Incentive Models and China's Choices

Under the background of the strategy of building healthy China and developing national fitness, the financial and tax incentive model and its incentive effect for the integrated development of sports and medicine were studied. Adopting theoretical analysis, literature analysis, and comparative analysis, the government's fiscal and tax macro-control policies to promote the development of sports-medicine integration services, and to make specific comparisons of foreign sports-medicine integration services fiscal and tax incentive models and their policy experiences were studied. It could be seen that on the one hand, the government's fiscal and taxation policies were closely related to the integration of sports and medical services. On the other hand, in the process of the integration of sports and medicine, China should actively learn from the international policy making and from international sports and medicine integration service fiscal and tax incentive models, based on the actual national conditions, and learn from each other's strengths for use. The key was to build government-led, market supply-oriented, and government-enterprise collaborative sports and medical integration fiscal and tax incentive models to ensure the sustainable and high-quality development of the integration of sports and medicine with the Chinese characteristics and in line with China's national conditions.