本文選題：體育產(chǎn)業(yè)　切入點(diǎn)：稅收政策　出處：《西安體育學(xué)院》2014年碩士論文

【摘要】：當(dāng)今,體育產(chǎn)業(yè)在一些發(fā)達(dá)國(guó)家,如美國(guó)、英國(guó)、法國(guó)等國(guó)家已經(jīng)成為國(guó)民經(jīng)濟(jì)的支柱產(chǎn)業(yè)。而在我國(guó),體育產(chǎn)業(yè)尚處于起步階段,發(fā)展十分緩慢,在國(guó)民經(jīng)濟(jì)中所占比重較低�？v觀世界體育產(chǎn)業(yè)發(fā)展歷程,體育產(chǎn)業(yè)的發(fā)展離不開政府的支持,而政府支持的主要手段就是稅收政策的優(yōu)惠。為此,本文以促進(jìn)體育產(chǎn)業(yè)的稅收優(yōu)惠政策為研究對(duì)象,運(yùn)用文獻(xiàn)資料、比較分析、統(tǒng)計(jì)調(diào)查等方法,沿著“理論分析-實(shí)證分析-經(jīng)驗(yàn)借鑒-提出建議”的邏輯思路進(jìn)行研究。 第一部分介紹了研究背景、研究意義、文獻(xiàn)綜述、以及研究方法等。第二部分重點(diǎn)論述了政府支持體育產(chǎn)業(yè)的必要性,對(duì)政府支持體育產(chǎn)業(yè)發(fā)展的不同方式(財(cái)政和稅收)進(jìn)行了比較分析,提出了以稅收優(yōu)惠方式支持體育產(chǎn)業(yè)發(fā)展的結(jié)論。第三部分,在介紹現(xiàn)行體育稅收優(yōu)惠政策的基礎(chǔ)上,分析了影響體育產(chǎn)業(yè)發(fā)展的主要問題,為稅收優(yōu)惠政策的設(shè)計(jì)與完善指明了方向。第四部分,重點(diǎn)介紹了“政府管理型”和“結(jié)合型”體育管理背景下部分國(guó)家體育產(chǎn)業(yè)稅收優(yōu)惠政策,并歸納了四點(diǎn)可供借鑒的經(jīng)驗(yàn)。第五部分,依據(jù)理論和實(shí)證分析,在借鑒國(guó)外經(jīng)驗(yàn)的基礎(chǔ)上,提出了四個(gè)方面的政策建議：加快稅收立法進(jìn)程,規(guī)范優(yōu)惠行為；對(duì)體育服務(wù)業(yè)改征增值稅,公平稅收負(fù)擔(dān)；調(diào)整所得稅優(yōu)惠政策,增加體育產(chǎn)品供給；完善流轉(zhuǎn)稅優(yōu)惠政策,擴(kuò)大消費(fèi)需求。
[Abstract]:Nowadays, the sports industry has become the pillar industry of the national economy in some developed countries, such as the United States, Britain, France and so on. However, in our country, the sports industry is still in its infancy and its development is very slow. The development of sports industry in the world can not be separated from the support of the government, and the main means of government support is the preferential tax policy. This paper takes the preferential tax policy of the sports industry as the research object, using the methods of literature, comparative analysis and statistical investigation, and carries on the research along the logical thinking of "theoretical analysis-empirical analysis-experience reference-suggestion". The first part introduces the research background, research significance, literature review, and research methods, etc. The second part focuses on the necessity of government supporting sports industry. This paper makes a comparative analysis of the different ways (finance and tax) of government supporting the development of sports industry, and puts forward the conclusion of supporting the development of sports industry in the form of tax preference. This paper analyzes the main problems affecting the development of the sports industry, and points out the direction for the design and perfection of the preferential tax policy. This paper mainly introduces some national sports industry tax preferential policies under the background of "government management" and "combination type" sports management, and sums up four experiences that can be used for reference. Based on the experience of foreign countries, this paper puts forward four policy suggestions: speeding up the tax legislation process, standardizing preferential behavior, changing the value added tax (VAT), fair tax burden, adjusting the preferential income tax policy to the sports service industry, Increase the supply of sports products; improve the preferential policies of turnover tax; expand consumer demand.
【學(xué)位授予單位】：西安體育學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;G80-05

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