公共体育场馆体育消费与财税宏观激励的关联度研究  

The Relevance of Sports Consumption in Public Sports Buildings and Financial and Taxation Macro-Economic Regulation

作　　者：黄亨奋[1] 杨京钟[2] 郑志强[3] HUANG Hengfen;YANG Jingzhong;ZHENG Zhiqiang(College of Sports, Huaqiao University, Xiamen 361021, China;College of Economy Administration, Liming Vocational University, Quanzhou 362000, China;School of Physical Education, Jiangxi University of Finance ＆ Economics, Nanchang 330013, China)

机构地区：[1]华侨大学体育学院,福建厦门361021 [2]黎明职业大学经管学院,福建泉州362000 [3]江西财经大学体育学院,南昌330013

出　　处：《西安体育学院学报》2018年第3期257-263,共7页Journal of Xi'an Physical Education University

基　　金：国家社会科学基金项目(16BTY053)

摘　　要：采用文献分析法、图表法、综合分析法对政府财税宏观调控经济政策与公共体育场馆体育消费之间的关联性进行具体的定性研究。公共体育场馆税费沉重,现行财税政策不完善,方法和手段单一,激励性不足,受体制机制影响体育消费的税费政策执行不公平,严重制约了民众的体育健身消费热情和参与的积极性。可以灵活运用税收政策的产业经济调控作用,充分借助国家全面实施"营改增"结构性税制改革,对体育场馆公共基础设施等实施减税措施,增强公共体育健康消费项目服务的财政采购,完善体育场馆固定资产的税收优惠政策,创建公平的税收环境,鼓励政府、民营资本参与体育场馆公共基础设施建设。Based on the methods of documentary analysis,graphical method and comprehensive analysis,this essay carries on detailed qualitative research on the relevance between the government＇s financial and taxation macro-economic regulation and the sports consumption in public sports buildings. In this base,we reach the conclusion： on one hand,the taxes on public sports buildings are high; the present financial and taxation policies are not perfect in that the methods and means are not varied; there is no enough encouragement; the execution of taxation policy on sports consumption is not fair as it is affected by the system. All these seriously constrain the public＇s enthusiasm and participation in sports. One the other hand,we should flexibly apply the adjustment of taxation policy on industry and economy while make full use of the country＇s integral implementation of ＂replace the business tax with a value-added tax＂—the structural taxation reform—to reduce the taxes on the facilities in public sports buildings,while increasing the government＇s financial purchase of the project service of public sports consumption and improving the tax benefits on the assets of sports buildings. In this way,we can build fair taxation environment to encourage the government and private capital to be involved in the building of the facilities in sports buildings.

关 键 词：公共体育场馆 体育消费 财税政策 关联性 

分 类 号：G80-052[文化科学—运动人体科学]