我国举办大型国际体育赛事的税收政策研究  

Research on the Tax Policy of Major International Sports Events in China

作　　者：倪腊贵[1] 田恩庆[1] 

机构地区：[1]铜陵学院体育部,安徽铜陵244000

出　　处：《体育科学》2010年第3期91-95,共5页China Sport Science

摘　　要：通过文献资料调研、逻辑分析等方法对当前我国举办的国际大型体育赛事税收政策进行研究,认为当前我国对大型国际体育赛事的税收政策以减免优惠为主,涉税主体明确,税种丰富;大型国际体育赛事自身所具有的公共产品属性及我国现行法律法规是制定其税收政策的基本依据。虽然现行税收政策产生极大的经济效应,但由于该税收政策在我国实施的时间较短仍存在诸多问题,亟需构建科学、有效的体育赛事税收政策体系。With the methods of literature review and logical analysis,this paper makes study on tax policies of current major international sports＇ events hosted or hosting in China,a conclusion is drawn that the current policies are series of revenue from tax,and tax-related subjects are clear,types of tax are rich.The formulation of policies is mainly according to the major international sports events＇ attributes of public goods and China＇s current relevant laws and regulations.Although the current policies can produce severe economic effects,those tax policies still have many problems because of short social practicing.So it is necessary to build scientific and efficient system of tax policy for major sports＇ events.

关 键 词：中国 国际体育赛事 税收 政策 

分 类 号：G80-05[文化科学—运动人体科学]