我国体育赞助税收政策研究  

Research on the Tax Policy of Sports Sponsorship in China

作　　者：魏鹏娟[1] 

机构地区：[1]西安体育学院体育经济与管理系,西安710068

出　　处：《西安体育学院学报》2013年第6期656-659,697,共5页Journal of Xi'an Physical Education University

摘　　要：随着我国体育赞助市场的发展,体育赞助的税收政策受到各方关注,但我国现行税法对于赞助的定位加大了企业体育赞助的成本,有关体育赞助的税收政策多以临时性的特别规定为依据,税收优惠力度有限,在一定程度上制约了企业体育赞助的积极性。为促进我国体育赞助市场的发展,需要根据我国体育赞助市场的实际情况,完善赞助的税收政策,选择适当的体育赞助税收政策措施,鼓励和引导企业投身于体育赞助,推进我国体育向市场化的转型。With the development of China＇s sports sponsorship market, the tax policies of sports sponsorship begin to gain much attention. But current tax law about enterprise sponsorship expenditure increased the enterprise cost, most tax policies about sports sponsorship is temporary provisions while tax incentives is limited. All these restricted the enthusiasm of enter-prise＇ participating in sports sponsorship. In order to promote the sports market, it is necessary to perfect the tax policies by selecting the appropriate tax policy measures, guiding and mobilizing the enterprises to engage in sports sponsorship so as to promote our sports to the market - oriented transformation.

关 键 词：体育赞助 税收政策 研究 

分 类 号：D912.16[政治法律—宪法学与行政法学]