我国公共体育场(馆)税负研究

采用文献资料调研和调查法等研究方法就我国公共体育场(馆)的税负问题进行研究。研究认为,我国公共体育场(馆)在运营中需要缴纳10余种税种,理论税负比较高,但实际税负非常低;决定公共体育场(馆)税负的主要影响因素是其总产出、运营收入的性质、占地面积和所处的区位位置以及其原始投资额;造成公共体育场(馆)理论税负较高的主要原因是其总产出过低、运营收入以租赁收入为主、计征依据和税收优惠政策不合理以及场(馆)规模过大,原始投资额过高等原因。建议:应明确相关税收优惠政策、减免公共体育场(馆)自用房产的房产税与城镇土地使用税以及企业所得税、提高场(馆)运营收入,优化场(馆)收入结构、严格控制新建场(馆)规模和投入,以建设中小型场(馆)为主等减轻公共体育场(馆)理论税负的对策和政策建议。

Research on Tax Burden of Public Sport Facilities in China

By the methods of the literature review and the investigation,this paper analyzes the tax burden of the public sport facilities.The result shows that the public sport facilities should pay ten types of tax and the theoretical tax burden is too high,but the practical tax burden is too low.The gross income,operating income properties,area covered,the location and the original investment are the mainly factors which impact the tax burden of the public sport facilities.The low gross income,the more percent of income from rent,the unreasonable tax policy,the large scale and the high investment were the major factors that lead to the heavy tax burden.It put forwards some suggestions such as specifying the preferential tax policies,relieving the real estate tax,the land tax and the corporate income tax,increasing the income and perfecting the income structure,controlling the scale and investment of the new sport facilities,building the small and medium-sized sport facilities,in order to relief the tax burden of the public sport facilities.