我国大型体育场馆税收政策研究

发布时间：2018-06-15 06:24

本文选题：大型体育场馆 + 税收政策　；参考：《北京体育大学》2014年硕士论文

【摘要】：作为我国公共体育设施的主体,大型体育场馆是我国体育业特别是全民健身事业坚实的物质保障,也是体育产业发展的重要组成部分。建国以来,党和政府一直高度重视大型体育场馆的建设和发展,出台了一系列文件规范和引导我国大型体育场馆发展。1995年更是在《体育法》中对体育场馆的运营提出了要求。在这一背景下,特别是北京奥运会、广州亚运会和深圳大运会等高规格大型体育赛事的成功举办使我国大型体育场馆无论从数量还是规模上都达到了前所未有的水平。这些场馆的建设和运营不仅平衡了体育事业和体育产业的关系,同时也推动了当地经济的发展。但是随着赛事余温的散去,赛事带来的“低谷效应”开始显现：经营效益低、场馆闲置率高、设施维护成本居高不下等。这些运营问题引起了党中央和社会各界极大的关注。税收政策不仅是政府组织财政收入的最佳、最有效的手段,还在优化资源配置、贯彻产业政策、实现公平分配、促进经济增长等方面具有更重要的调节作用。如何利用我国大型体育场馆税收政策的研究对破解我国大型体育场馆运营问题具有重大意义。本文通过问卷调查法、典型调查法和访谈法对我国725个大型体育场场馆的现行税收政策现状和江苏等地的大型体育场馆进行深入的研究。在对比国外大型体育场馆税收政策和国内文化场馆的税收政策笔者发现我国大型体育场馆存在政策投入力度小、税制结构失衡、优惠政策缺失、制定执行力度弱的问题。通过运用政治理论、税收基本理论和经济外部性理论对我国大型体育场馆现存问题的分析,提出应重视和加大我国大型体育场馆税收政策投入；建立公平、有效的我国大型体育场馆税收政策体系,减少对间接税的征收,向以所得税为主的税制结构转型、实行大型体育场馆的税收抵免等灵活的税收优惠政策和加强我国大型体育场馆税收政策执行的政策建议,力图可以为破解我国大型体育场馆运营困境,提供新的思路。
[Abstract]:As the main body of the public sports facilities in China, large sports venues are the solid material guarantee for the sports industry, especially the national fitness cause, and also an important part of the development of the sports industry. Since the founding of the people's Republic of China, the Party and the government have attached great importance to the construction and development of large-scale stadiums and gymnasiums, and issued a series of documents to standardize and guide the development of large-scale stadiums and gymnasiums in our country. In this context, especially the Beijing Olympic Games, Guangzhou Asian Games and Shenzhen Universiade, such as the success of large-scale sports events such as the holding of China's large-scale stadiums have reached an unprecedented level in both quantity and scale. The construction and operation of these venues not only balance the relationship between sports industry and sports industry, but also promote the development of local economy. However, with the dissipation of the remaining temperature, the "low effect" brought by the competition begins to show: low operating efficiency, high idle rate of venues, high maintenance cost and so on. These operational problems have aroused great concern from the CPC Central Committee and all walks of life. Tax policy is not only the best and the most effective means for the government to organize financial revenue, but also plays a more important role in optimizing the allocation of resources, implementing industrial policies, realizing fair distribution and promoting economic growth. How to make use of the tax policy of large stadiums and gymnasiums is of great significance to solve the problems in the operation of large stadiums in China. In this paper, the current tax policy of 725 stadiums in China and the large stadiums in Jiangsu and other places are studied deeply by means of questionnaire, typical investigation and interview. By comparing the tax policy of large stadiums in foreign countries and the tax policies of domestic cultural stadiums, the author finds that there are some problems such as small investment of policy, imbalance of tax system structure, lack of preferential policies and weak enforcement of formulation and implementation of large stadiums in our country. By using the political theory, the basic tax theory and the economic externality theory to analyze the existing problems of the large-scale stadiums and gymnasiums in our country, the author puts forward that we should attach importance to and increase the tax policy investment of the large-scale stadiums and gymnasiums in our country, and establish fairness. An effective tax policy system for large stadiums and gymnasiums in China, reducing the collection of indirect taxes and transforming them into a tax structure dominated by income tax, The implementation of flexible tax preferential policies such as tax credits for large stadiums and suggestions on strengthening the implementation of tax policies for large stadiums in China can provide new ideas for solving the difficulties in the operation of large stadiums and gymnasiums in China.
【学位授予单位】：北京体育大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：G818;F812.42

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