【摘要】：體育與經(jīng)濟(jì)相結(jié)合而形成體育產(chǎn)業(yè)是現(xiàn)代體育發(fā)展最為突出的特點(diǎn),體育產(chǎn)業(yè)正在逐步成為國(guó)民經(jīng)濟(jì)不可或缺的一部分。伴隨著國(guó)務(wù)院《國(guó)務(wù)院關(guān)于加快發(fā)展體育產(chǎn)業(yè)促進(jìn)體育消費(fèi)的若干意見(jiàn)》國(guó)發(fā)(2014)46號(hào)文件的發(fā)布,體育產(chǎn)業(yè)迎來(lái)了自2008奧運(yùn)會(huì)之后的另一個(gè)發(fā)展的黃金時(shí)期。我國(guó)正處于探索初期的體育產(chǎn)業(yè),它在市場(chǎng)經(jīng)濟(jì)中的份額很小,生存能力弱,所以體育產(chǎn)業(yè)迫切需要國(guó)家政策上的扶持和幫助,尤其是在稅收政策上的扶持。如今,我國(guó)體育產(chǎn)業(yè)的稅收優(yōu)惠政策還很不完善,存在許多問(wèn)題,這些問(wèn)題直接或間接地阻礙了我國(guó)體育產(chǎn)業(yè)的發(fā)展進(jìn)度。本文以我國(guó)現(xiàn)行體育產(chǎn)業(yè)的稅收優(yōu)惠政策為研究對(duì)象,通過(guò)文獻(xiàn)分析、比較分析、調(diào)查研究等方法,對(duì)我國(guó)體育產(chǎn)業(yè)的稅法保障制度進(jìn)行研究。文章的第一部分主要陳述研究的背景和意義以及國(guó)內(nèi)外學(xué)者在此問(wèn)題上的研究成果,并對(duì)他們的研究結(jié)果進(jìn)行評(píng)價(jià);第二部分主要對(duì)我國(guó)的體育產(chǎn)業(yè)進(jìn)行了界定,并闡明了稅法保障對(duì)于體育產(chǎn)業(yè)發(fā)展的必要性和重要性。第三部分通過(guò)具體分析我國(guó)現(xiàn)行體育產(chǎn)業(yè)的稅收優(yōu)惠政策,發(fā)現(xiàn)在我國(guó)體育產(chǎn)業(yè)稅收優(yōu)惠制度中存在的一些問(wèn)題,并研究其成因。第四部分通過(guò)研究體育產(chǎn)業(yè)發(fā)達(dá)的國(guó)家的體育產(chǎn)業(yè)稅法保障,提出可借鑒的稅收優(yōu)惠方式。第五部分針對(duì)我國(guó)體育產(chǎn)業(yè)稅收優(yōu)惠法律制度的不足之處,提出健全我國(guó)體育產(chǎn)業(yè)稅法保障制度的一些構(gòu)想。
[Abstract]:It is the most prominent feature of modern sports development to combine sports and economy to form sports industry, and sports industry is becoming an indispensable part of national economy. With the release of document No. 46 (2014) of the State Council on accelerating the Development of Sports Industry and promoting Sports consumption, the sports industry has ushered in another golden period of development since the 2008 Olympic Games. Our country is in the initial stage of exploration of sports industry, its share in the market economy is very small, the survival ability is weak, so the sports industry urgently needs the national policy support and the help, especially in the tax policy support. At present, the preferential tax policy of sports industry in our country is not perfect, there are many problems, these problems directly or indirectly hinder the development progress of sports industry in our country. This paper takes the current preferential tax policy of sports industry in our country as the research object, through the methods of literature analysis, comparative analysis, investigation and research, this paper studies the safeguard system of the tax law of our country's sports industry. The first part of the article mainly describes the background and significance of the research and the research results of domestic and foreign scholars on this issue, and their research results are evaluated. The second part defines the sports industry of our country, and expounds the necessity and importance of the tax law guarantee for the development of the sports industry. The third part through the concrete analysis our country present sports industry the tax preferential policy, discovers in our country sports industry tax preferential system existence some questions, and studies its cause of formation. In the fourth part, the author puts forward some tax preferential ways for reference by studying the guarantee of the sports industry tax law in the countries with developed sports industry. In the fifth part, aiming at the deficiency of the preferential tax system of sports industry in our country, the author puts forward some ideas on how to perfect the safeguard system of the tax law of sports industry in our country.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類(lèi)號(hào)】：D922.22

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