法国“特别富人税”对法国足球的影响  

Influence of Special Tax for Rich on French Football

作　　者：徐铖[1] 

机构地区：[1]国家税务总局税务干部进修学院教研三部,江苏扬州225007

出　　处：《体育成人教育学刊》2014年第5期4-7,共4页Journal of Sports Adult Education

摘　　要：2013年底,法国国民议会批准了对年薪超过100万欧元的个人征收高税率的"特别富人税",实际税率近75%。法国职业足球俱乐部纷纷表示抗议,称这项富有争议的税收政策将导致法国职业足球联赛人才流失、竞争力下降。解读奥朗德政府的"特别富人税",分析该政策对法国足球联赛的影响。At the end of 2013,the French National Assembly has approved the Special Tax for Rich that the individuals with annual income of over 1million Euros will be taxed with high rate which is close to 75%.The French professional Football Clubs protest that this taxation bill will lead to the loss of football talents and competitive ability.The paper analyses the Special Tax for Rich and its influence on the French Football League.

关 键 词：特别富人税 法甲联赛 足球俱乐部 

分 类 号：G80-05[文化科学—运动人体科学]