我国体育产业税收优惠政策的现状分析与对策研究

发布时间：2018-03-29 02:16

本文选题：体育产业　切入点：税收政策　出处：《西安体育学院》2014年硕士论文

【摘要】：当今,体育产业在一些发达国家,如美国、英国、法国等国家已经成为国民经济的支柱产业。而在我国,体育产业尚处于起步阶段,发展十分缓慢,在国民经济中所占比重较低。纵观世界体育产业发展历程,体育产业的发展离不开政府的支持,而政府支持的主要手段就是税收政策的优惠。为此,本文以促进体育产业的税收优惠政策为研究对象,运用文献资料、比较分析、统计调查等方法,沿着“理论分析-实证分析-经验借鉴-提出建议”的逻辑思路进行研究。第一部分介绍了研究背景、研究意义、文献综述、以及研究方法等。第二部分重点论述了政府支持体育产业的必要性,对政府支持体育产业发展的不同方式(财政和税收)进行了比较分析,提出了以税收优惠方式支持体育产业发展的结论。第三部分,在介绍现行体育税收优惠政策的基础上,分析了影响体育产业发展的主要问题,为税收优惠政策的设计与完善指明了方向。第四部分,重点介绍了“政府管理型”和“结合型”体育管理背景下部分国家体育产业税收优惠政策,并归纳了四点可供借鉴的经验。第五部分,依据理论和实证分析,在借鉴国外经验的基础上,提出了四个方面的政策建议：加快税收立法进程,规范优惠行为；对体育服务业改征增值税,公平税收负担；调整所得税优惠政策,增加体育产品供给；完善流转税优惠政策,扩大消费需求。
[Abstract]:Nowadays, the sports industry has become the pillar industry of the national economy in some developed countries, such as the United States, Britain, France and so on. However, in our country, the sports industry is still in its infancy and its development is very slow. The development of sports industry in the world can not be separated from the support of the government, and the main means of government support is the preferential tax policy. This paper takes the preferential tax policy of the sports industry as the research object, using the methods of literature, comparative analysis and statistical investigation, and carries on the research along the logical thinking of "theoretical analysis-empirical analysis-experience reference-suggestion". The first part introduces the research background, research significance, literature review, and research methods, etc. The second part focuses on the necessity of government supporting sports industry. This paper makes a comparative analysis of the different ways (finance and tax) of government supporting the development of sports industry, and puts forward the conclusion of supporting the development of sports industry in the form of tax preference. This paper analyzes the main problems affecting the development of the sports industry, and points out the direction for the design and perfection of the preferential tax policy. This paper mainly introduces some national sports industry tax preferential policies under the background of "government management" and "combination type" sports management, and sums up four experiences that can be used for reference. Based on the experience of foreign countries, this paper puts forward four policy suggestions: speeding up the tax legislation process, standardizing preferential behavior, changing the value added tax (VAT), fair tax burden, adjusting the preferential income tax policy to the sports service industry, Increase the supply of sports products; improve the preferential policies of turnover tax; expand consumer demand.
【学位授予单位】：西安体育学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;G80-05

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