体育产业税收优惠法律问题研究
发布时间：2018-11-01 12:33
【摘要】：体育与经济相结合而形成体育产业是现代体育发展最为突出的特点,体育产业正在逐步成为国民经济不可或缺的一部分。伴随着国务院《国务院关于加快发展体育产业促进体育消费的若干意见》国发(2014)46号文件的发布,体育产业迎来了自2008奥运会之后的另一个发展的黄金时期。我国正处于探索初期的体育产业,它在市场经济中的份额很小,生存能力弱,所以体育产业迫切需要国家政策上的扶持和帮助,尤其是在税收政策上的扶持。如今,我国体育产业的税收优惠政策还很不完善,存在许多问题,这些问题直接或间接地阻碍了我国体育产业的发展进度。本文以我国现行体育产业的税收优惠政策为研究对象,通过文献分析、比较分析、调查研究等方法,对我国体育产业的税法保障制度进行研究。文章的第一部分主要陈述研究的背景和意义以及国内外学者在此问题上的研究成果,并对他们的研究结果进行评价;第二部分主要对我国的体育产业进行了界定,并阐明了税法保障对于体育产业发展的必要性和重要性。第三部分通过具体分析我国现行体育产业的税收优惠政策,发现在我国体育产业税收优惠制度中存在的一些问题,并研究其成因。第四部分通过研究体育产业发达的国家的体育产业税法保障,提出可借鉴的税收优惠方式。第五部分针对我国体育产业税收优惠法律制度的不足之处,提出健全我国体育产业税法保障制度的一些构想。
[Abstract]:It is the most prominent feature of modern sports development to combine sports and economy to form sports industry, and sports industry is becoming an indispensable part of national economy. With the release of document No. 46 (2014) of the State Council on accelerating the Development of Sports Industry and promoting Sports consumption, the sports industry has ushered in another golden period of development since the 2008 Olympic Games. Our country is in the initial stage of exploration of sports industry, its share in the market economy is very small, the survival ability is weak, so the sports industry urgently needs the national policy support and the help, especially in the tax policy support. At present, the preferential tax policy of sports industry in our country is not perfect, there are many problems, these problems directly or indirectly hinder the development progress of sports industry in our country. This paper takes the current preferential tax policy of sports industry in our country as the research object, through the methods of literature analysis, comparative analysis, investigation and research, this paper studies the safeguard system of the tax law of our country's sports industry. The first part of the article mainly describes the background and significance of the research and the research results of domestic and foreign scholars on this issue, and their research results are evaluated. The second part defines the sports industry of our country, and expounds the necessity and importance of the tax law guarantee for the development of the sports industry. The third part through the concrete analysis our country present sports industry the tax preferential policy, discovers in our country sports industry tax preferential system existence some questions, and studies its cause of formation. In the fourth part, the author puts forward some tax preferential ways for reference by studying the guarantee of the sports industry tax law in the countries with developed sports industry. In the fifth part, aiming at the deficiency of the preferential tax system of sports industry in our country, the author puts forward some ideas on how to perfect the safeguard system of the tax law of sports industry in our country.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.22
本文编号：2303935
[Abstract]:It is the most prominent feature of modern sports development to combine sports and economy to form sports industry, and sports industry is becoming an indispensable part of national economy. With the release of document No. 46 (2014) of the State Council on accelerating the Development of Sports Industry and promoting Sports consumption, the sports industry has ushered in another golden period of development since the 2008 Olympic Games. Our country is in the initial stage of exploration of sports industry, its share in the market economy is very small, the survival ability is weak, so the sports industry urgently needs the national policy support and the help, especially in the tax policy support. At present, the preferential tax policy of sports industry in our country is not perfect, there are many problems, these problems directly or indirectly hinder the development progress of sports industry in our country. This paper takes the current preferential tax policy of sports industry in our country as the research object, through the methods of literature analysis, comparative analysis, investigation and research, this paper studies the safeguard system of the tax law of our country's sports industry. The first part of the article mainly describes the background and significance of the research and the research results of domestic and foreign scholars on this issue, and their research results are evaluated. The second part defines the sports industry of our country, and expounds the necessity and importance of the tax law guarantee for the development of the sports industry. The third part through the concrete analysis our country present sports industry the tax preferential policy, discovers in our country sports industry tax preferential system existence some questions, and studies its cause of formation. In the fourth part, the author puts forward some tax preferential ways for reference by studying the guarantee of the sports industry tax law in the countries with developed sports industry. In the fifth part, aiming at the deficiency of the preferential tax system of sports industry in our country, the author puts forward some ideas on how to perfect the safeguard system of the tax law of sports industry in our country.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.22
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