我国职业体育俱乐部税收政策研究

发布时间：2018-03-30 11:12

本文选题：职业体育　切入点：俱乐部　出处：《北京体育大学》2013年硕士论文

【摘要】：通过文献资料、专家访谈、问卷调查等研究方法,从我国体育产业发展结构不合理、职业体育发展项目不平衡、我国职业体育俱乐部的融资困境、市场开发薄弱、发展模式不健全、后备人才不足、国内联赛竞争力较弱、经营状况不理想,缺乏盈利能力等方面清晰的描述了我国职业体育目前发展现状以及现存发展困境,并指出职业体育的发展对我国经济发展、产业结构调整、构建城市文化等的巨大作用。指出了我国职业体育发展急需国家政策扶持的观点。分析市场与政府的关系,应利用政府干预这一“看得见的手”矫正市场失灵,避免职业体育的发展产生“市场失灵”问题的重要作用；并详细分析税收优惠政策在引导社会资金流向,影响职业体育产业经营者的成本和收益、降低职业体育产业投入风险及促进职业体育及整个体育产业市场的壮大上的作用,论证税收政策与职业体育发展的相关性。并通过实地调查等方法重点统计分析了我国男子足球、男子篮球职业体育俱乐部的纳税现状,认识到俱乐部目前税负过重的情况,尤其在缴纳个人所得税上所承受的重担,以及职业体育俱乐部在多方面的财政支出,目前基本没有盈利的俱乐部,更加认识到给予职业体育俱乐部税收优惠政策的必要性。并搜集我国相关职能部门已给予职业体育俱乐部的税收优惠政策以及现存的对体育产业的优惠政策所产生的效应,验证税收优惠政策对于体育产业发展所可能带来的积极作用。笔者借鉴前人的研究经验及成果,整理出一些国外政府对于本国职业体育发展所给予的税收优惠政策,以对我国政府制定相关政策给予借鉴与指导。最后,通过前面的分析及比较指出我国现存的体育产业方面税收所存在的问题,并提出有针对性的可给予职业体育俱乐部税收优惠政策的建议：将职业体育俱乐部如足球、篮球俱乐部列为社会公益性非营利企业,享受文化企业同等的税收政策；返回部分个人所得税,用于支持足球、篮球等项目青少年人才培养；参照文化产业扶植政策,减免职业体育赛事门票销售的营业税；减免俱乐部拥有的体育场馆的土地使用税；参照国家动漫产业政策,支持职业体育俱乐部等。并一并提出其它几点促进我国职业体育发展相关建议：重视研究职业球员的工资收入问题；加强对俱乐部从业人员的税法培训；重视行业自身建设和职业俱乐部的稳定发展；完善职业俱乐部准入条款,加强对俱乐部资质的审查。
[Abstract]:Through the methods of literature, expert interview, questionnaire and so on, from the unreasonable structure of sports industry development, the imbalance of professional sports development project, the financing dilemma of professional sports club in China, the market development is weak. The development model is not perfect, the reserve talent is insufficient, the competition ability of domestic league is weak, the management condition is not ideal, the lack of profit ability and so on, which clearly describes the present development situation and the extant development predicament of the professional sports in our country. It also points out that the development of professional sports plays an important role in China's economic development, industrial structure adjustment and construction of urban culture, and points out that the development of professional sports in China is in urgent need of national policy support. To analyze the relationship between the market and the government, we should use the "visible hand" of government intervention to correct the market failure and avoid the important role of the "market failure" in the development of professional sports. And the role of preferential tax policy in guiding the social capital flow, influencing the cost and income of the professional sports industry operators, reducing the investment risk of the professional sports industry and promoting the expansion of the professional sports and the whole sports industry market are analyzed in detail. To demonstrate the correlation between tax policy and the development of professional sports. And through field investigation and other methods, this paper analyzes the tax paying status of men's football and men's basketball professional sports clubs, realizes that the clubs are overtaxed at present, especially the burden of paying personal income tax. As well as the financial expenditure of professional sports clubs in many ways, there are basically no profitable clubs at present. More aware of the necessity of giving preferential tax policies to professional sports clubs, and collecting the effects of the tax preferential policies already granted to professional sports clubs by relevant functional departments in China and the existing preferential policies for the sports industry, To verify the positive effect of the preferential tax policy on the development of sports industry. The author draws lessons from the previous research experience and results, collates some foreign governments' tax preferential policies for the development of professional sports in their own country, in order to provide reference and guidance for our government to formulate relevant policies. Finally, through the previous analysis and comparison, the paper points out the existing problems in the taxation of sports industry in our country, and puts forward some suggestions that can give preferential tax policy to professional sports clubs, such as football. Basketball clubs are listed as public welfare non-profit enterprises, enjoying the same tax policy for cultural enterprises; returning part of the individual income tax to support the training of young people in football, basketball and other projects; referring to the cultural industry support policy, Business tax on ticket sales of professional sports events; land use tax on stadiums and gymnasiums owned by clubs; reference to national animation industry policy, To support professional sports clubs, and put forward some other suggestions to promote the development of professional sports in China: pay attention to the salary income of professional players, strengthen the training of tax law for club employees; Pay attention to the construction of the profession and the steady development of the professional club, perfect the access clause of the professional club, strengthen the examination of the club qualification.
【学位授予单位】：北京体育大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;G812.1

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