本文選題：體育產(chǎn)業(yè)　切入點(diǎn)：財(cái)稅政策　出處：《體育科學(xué)》2017年10期

【摘要】：為提升財(cái)稅政策對體育產(chǎn)業(yè)的激勵(lì)作用,推動(dòng)我國體育產(chǎn)業(yè)更健康快速地發(fā)展,主要采用內(nèi)容分析法,從財(cái)稅收入政策、支出政策和管理政策3個(gè)維度對中、美兩國在體育產(chǎn)業(yè)發(fā)展中常見的財(cái)稅政策進(jìn)行比較研究。研究發(fā)現(xiàn),中國體育財(cái)稅政策建立在收入支出管理的框架下,以公益優(yōu)先,政策工具相對匱乏,未能體現(xiàn)體育產(chǎn)業(yè)特性;美國體育財(cái)稅政策,側(cè)重產(chǎn)業(yè)效應(yīng),體現(xiàn)出多樣性與靈活性,更突出財(cái)稅的受益原則,具有針對性特征。建議我國在探索、發(fā)展中國特色體育財(cái)稅政策體系的同時(shí),注重體育財(cái)稅政策的多樣化和個(gè)性化,充分體現(xiàn)財(cái)稅的受益原則,在公益優(yōu)先的基礎(chǔ)上,兼顧體育產(chǎn)業(yè)效率,科學(xué)劃分中央與地方體育財(cái)政事權(quán)和支出責(zé)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.
【作者單位】： 華東政法大學(xué);
【基金】：上海市浦江人才計(jì)劃(14PJC014) 中國博士后科學(xué)基金面上項(xiàng)目(2015M571533) 上海市哲學(xué)社會(huì)科學(xué)規(guī)劃一般課題(2016BTY002)
【分類號】：G80-05
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本文編號：1679707