我国运动员、教练员缴纳个人所得税情况分析  

Analysis on Individual Income Tax Levied of Chinese Athletes and Coaches

作　　者：高松龄[1] 翁飚[2] 诸斌[2] 

机构地区：[1]福建医科大学体育教研部,福州350004 [2]福建师范大学体育科学学院,福州350007

出　　处：《天津体育学院学报》2004年第3期22-25,共4页Journal of Tianjin University of Sport

基　　金：福建省社会科学研究"十五"规划(第一期)项目的部分成果(项目编号:2001B135)

摘　　要：我国运动员、教练员纳税情况是公众关注的一个问题。分别就我国在役运动员和教练员的工资、奖金、出场费、广告收入和经营收入从相应的税收政策、政府措施、纳税人行为进行剖析,并指出在职业足球俱乐部中存在的运动员个人所得偷税漏税现象,提出相应对策。Tax levy of athletes and coaches in China is a hot issue nowadays.This paper discussed their incomes consisting of salary,bonus,attending fee and earning from advertisement and other businesses from the angles of tax policy,government administration and taxpayer behavior.It also probed the situ-ation of tax evasion in professional soccer clubs and tried to put forward its countermeasures.

关 键 词：运动员 教练员 个人所得税 偷税漏税 

分 类 号：G80-05[文化科学—运动人体科学]