中、美两国体育产业财税政策比较研究

发布时间：2018-03-29 05:15

  本文选题：体育产业　切入点：财税政策　出处：《体育科学》2017年10期

【摘要】：为提升财税政策对体育产业的激励作用,推动我国体育产业更健康快速地发展,主要采用内容分析法,从财税收入政策、支出政策和管理政策3个维度对中、美两国在体育产业发展中常见的财税政策进行比较研究。研究发现,中国体育财税政策建立在收入支出管理的框架下,以公益优先,政策工具相对匮乏,未能体现体育产业特性;美国体育财税政策,侧重产业效应,体现出多样性与灵活性,更突出财税的受益原则,具有针对性特征。建议我国在探索、发展中国特色体育财税政策体系的同时,注重体育财税政策的多样化和个性化,充分体现财税的受益原则,在公益优先的基础上,兼顾体育产业效率,科学划分中央与地方体育财政事权和支出责任。
[Abstract]:In order to promote the incentive effect of fiscal and taxation policies on sports industry and promote the sports industry to develop more healthily and rapidly, this paper mainly adopts the content analysis method, from the three dimensions of fiscal and tax revenue policy, expenditure policy and management policy. A comparative study of the common fiscal and taxation policies in the development of the sports industry between the United States and the United States shows that China's sports finance and taxation policies are based on the framework of income and expenditure management, with the public interest first and the policy tools relatively scarce. The United States sports finance and taxation policy, focusing on industrial effects, reflecting diversity and flexibility, more prominent benefit principle of finance and taxation, has targeted characteristics. While developing the sports finance and taxation policy system with Chinese characteristics, we should pay attention to the diversification and individuation of the sports finance and taxation policy, fully embody the benefit principle of finance and taxation, and give consideration to the efficiency of sports industry on the basis of public welfare priority. Scientific division of the central and local sports financial authority and expenditure responsibility.
【作者单位】： 华东政法大学;
【基金】：上海市浦江人才计划(14PJC014) 中国博士后科学基金面上项目(2015M571533) 上海市哲学社会科学规划一般课题(2016BTY002)
【分类号】：G80-05
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本文编号：1679707