绿道体育服务均等化的财税扶持政策  

Favorable Policies on Taxation for the Equalization of Greenway Sports Service

作　　者：杨叶坤[1] 陈丹丹[2] 李国岳[1] 

机构地区：[1]广东金融学院,广东广州510521 [2]广东外语外贸大学,广东广州510420

出　　处：《甘肃联合大学学报（自然科学版）》2013年第3期69-72,共4页Journal of Gansu Lianhe University :Natural Sciences

基　　金：2012年广东省科技计划项目(2012B031600006);2012年广东省体育局软科学研究项目(YT12054)

摘　　要：基于公共体育服务均等化的理由,对珠三角绿道体育服务的发展现状及其存在的问题进行了分析和研究,旨为全民健身的均衡发展提供参考依据.结果表明,珠三角地区的绿道体育服务均等化水平不高,还存在地区差异、城乡差异等非均等性.建议从政府财政支出结构、各级政府之间的财权与事权、转移支付制度和税收等政策方面加以扶持和促进.Based on the reason of public sports service equalization,the developing situation and existing problems of greenway sports service in the Pearl River Delta was analyzed and studied,it may provide a reference frame for balanced development of national fitness.The results showed that the equalization level of greenway sports service in the Pearl River Delta isn’t high,and there is some non-equalization,such as,regional difference and rural-urban difference.So this paper gives suggestion that the governments at all levels are supposed to help greatly with the structure of fiscal expenditure,transfer payment system and taxation policies,and so on,so as to facilitate the sound development of the equalization of greenway sports service.

关 键 词：绿道覆盖率 体育均等化 转移支付制度 

分 类 号：G812.3[文化科学—体育学]