我国体育赛事税收政策中的问题及对策

发布时间：2018-04-11 07:12

本文选题：体育赛事 + 税收　；参考：《西安体育学院》2015年硕士论文

【摘要】：随着时代的发展,我们中国的体育产业也在不断壮大,近些年承办了不少大型的体育赛事。纵观体育产业中各个分支的发展,都离不开政府政策的支持,包括体育赛事也是需要国家税收政策的支持的。本篇论文的主要研究内容是我国体育赛事中关于税收政策中出现的问题,以及应对策略,文章首先从绪论出发,论述了政府支持体育产业发展的必要性与方式选择,以及针对近年我国大型国际赛事的税收政策实施现状,参考北京举办奥运会时征收大型的国际体育比赛税费提供的经济和法律方面支持,具体的包括北京奥运会确立起“税收”与“经济发展”之间的新型关系、大型国际赛事税收优惠措施[1]的经济效果显著以及北京奥运收国际体育赛事所参照的法律支持等,从政策延续性的问题、政策针对性问题、立法层次较低以及税收政策发挥的作用受限等方面,探讨了如今中国在面对大型体育比赛举办时该怎样指定税收才算合理。接下来讲述北京所举办的奥运会在税收方面政策对于发展我国体育及其衍生行业的深远意义。北京奥运税收政策对发展我国体育产业在我国经济社会制度对体育事业的要求、在当前经济发展情况下、我国人口现状对体育事业产生的影响以及我国经济发展形势对体育事业的要求、在这些方面都表现出了重要的意义。在整篇文章的最后对于我国在未来有机会举办高规格国际体育赛事的税收的政策支持给出了自己的意见和提议。笔者主要从建立起我国体育赛事税收政策的法律保障建立起我国体育赛事税收的组织保障以及建立起税收优惠与税源培植的良性发展机制等三个方面着手。
[Abstract]:With the development of the times, China's sports industry is also growing, in recent years has hosted a lot of large sports events.The development of all branches of the sports industry can not be separated from the support of government policies, including sports events also need the support of national tax policy.The main research content of this thesis is about the problems in the tax policy of sports events in our country, and the countermeasures. Firstly, the paper discusses the necessity and the way choice of the government to support the development of the sports industry from the introduction.And in view of the current situation of the implementation of tax policies for large-scale international sports events in China in recent years, referring to the economic and legal support provided by levying taxes on large-scale international sports events when Beijing hosted the Olympic Games,Specific examples include the establishment of a new relationship between "taxation" and "economic development" at the Beijing Olympic Games, the remarkable economic effects of the tax concessions for large-scale international events [1] and the legal support that the Beijing Olympic Games refer to in the collection of international sports events.From the aspects of policy continuity, policy pertinence, low legislative level and limited function of tax policy, this paper discusses how to designate tax revenue in the face of large-scale sports competitions in China.Next, the Beijing Olympic Games in the tax policy for the development of China's sports and its derivatives of far-reaching significance.The requirements of the Beijing Olympic tax policy for the development of the sports industry in our country's economic and social system, and under the current economic development situation,The influence of the present situation of population on the sports cause and the requirement of the economic development of our country to the sports cause have shown the important significance in these aspects.At the end of the article, the author gives his own opinions and suggestions on the tax policy support of holding international sports events in China in the future.The author mainly starts from three aspects: establishing the legal guarantee of the taxation policy of sports events in our country, establishing the organizational guarantee of the taxation of sports events in our country, and establishing the benign development mechanism of tax preference and tax source cultivation.
【学位授予单位】：西安体育学院
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：G80-05

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