本文選題：職業(yè)體育　切入點：俱樂部　出處：《北京體育大學》2013年碩士論文

【摘要】：通過文獻資料、專家訪談、問卷調查等研究方法,從我國體育產業(yè)發(fā)展結構不合理、職業(yè)體育發(fā)展項目不平衡、我國職業(yè)體育俱樂部的融資困境、市場開發(fā)薄弱、發(fā)展模式不健全、后備人才不足、國內聯(lián)賽競爭力較弱、經營狀況不理想,缺乏盈利能力等方面清晰的描述了我國職業(yè)體育目前發(fā)展現(xiàn)狀以及現(xiàn)存發(fā)展困境,并指出職業(yè)體育的發(fā)展對我國經濟發(fā)展、產業(yè)結構調整、構建城市文化等的巨大作用。指出了我國職業(yè)體育發(fā)展急需國家政策扶持的觀點。 分析市場與政府的關系,應利用政府干預這一“看得見的手”矯正市場失靈,避免職業(yè)體育的發(fā)展產生“市場失靈”問題的重要作用；并詳細分析稅收優(yōu)惠政策在引導社會資金流向,影響職業(yè)體育產業(yè)經營者的成本和收益、降低職業(yè)體育產業(yè)投入風險及促進職業(yè)體育及整個體育產業(yè)市場的壯大上的作用,論證稅收政策與職業(yè)體育發(fā)展的相關性。 并通過實地調查等方法重點統(tǒng)計分析了我國男子足球、男子籃球職業(yè)體育俱樂部的納稅現(xiàn)狀,認識到俱樂部目前稅負過重的情況,尤其在繳納個人所得稅上所承受的重擔,以及職業(yè)體育俱樂部在多方面的財政支出,目前基本沒有盈利的俱樂部,更加認識到給予職業(yè)體育俱樂部稅收優(yōu)惠政策的必要性。并搜集我國相關職能部門已給予職業(yè)體育俱樂部的稅收優(yōu)惠政策以及現(xiàn)存的對體育產業(yè)的優(yōu)惠政策所產生的效應,驗證稅收優(yōu)惠政策對于體育產業(yè)發(fā)展所可能帶來的積極作用。 筆者借鑒前人的研究經驗及成果,整理出一些國外政府對于本國職業(yè)體育發(fā)展所給予的稅收優(yōu)惠政策,以對我國政府制定相關政策給予借鑒與指導。 最后,通過前面的分析及比較指出我國現(xiàn)存的體育產業(yè)方面稅收所存在的問題,并提出有針對性的可給予職業(yè)體育俱樂部稅收優(yōu)惠政策的建議：將職業(yè)體育俱樂部如足球、籃球俱樂部列為社會公益性非營利企業(yè),享受文化企業(yè)同等的稅收政策；返回部分個人所得稅,用于支持足球、籃球等項目青少年人才培養(yǎng)；參照文化產業(yè)扶植政策,減免職業(yè)體育賽事門票銷售的營業(yè)稅；減免俱樂部擁有的體育場館的土地使用稅；參照國家動漫產業(yè)政策,支持職業(yè)體育俱樂部等。并一并提出其它幾點促進我國職業(yè)體育發(fā)展相關建議：重視研究職業(yè)球員的工資收入問題；加強對俱樂部從業(yè)人員的稅法培訓；重視行業(yè)自身建設和職業(yè)俱樂部的穩(wěn)定發(fā)展；完善職業(yè)俱樂部準入條款,加強對俱樂部資質的審查。
[Abstract]:Through the methods of literature, expert interview, questionnaire and so on, from the unreasonable structure of sports industry development, the imbalance of professional sports development project, the financing dilemma of professional sports club in China, the market development is weak. The development model is not perfect, the reserve talent is insufficient, the competition ability of domestic league is weak, the management condition is not ideal, the lack of profit ability and so on, which clearly describes the present development situation and the extant development predicament of the professional sports in our country. It also points out that the development of professional sports plays an important role in China's economic development, industrial structure adjustment and construction of urban culture, and points out that the development of professional sports in China is in urgent need of national policy support. To analyze the relationship between the market and the government, we should use the "visible hand" of government intervention to correct the market failure and avoid the important role of the "market failure" in the development of professional sports. And the role of preferential tax policy in guiding the social capital flow, influencing the cost and income of the professional sports industry operators, reducing the investment risk of the professional sports industry and promoting the expansion of the professional sports and the whole sports industry market are analyzed in detail. To demonstrate the correlation between tax policy and the development of professional sports. And through field investigation and other methods, this paper analyzes the tax paying status of men's football and men's basketball professional sports clubs, realizes that the clubs are overtaxed at present, especially the burden of paying personal income tax. As well as the financial expenditure of professional sports clubs in many ways, there are basically no profitable clubs at present. More aware of the necessity of giving preferential tax policies to professional sports clubs, and collecting the effects of the tax preferential policies already granted to professional sports clubs by relevant functional departments in China and the existing preferential policies for the sports industry, To verify the positive effect of the preferential tax policy on the development of sports industry. The author draws lessons from the previous research experience and results, collates some foreign governments' tax preferential policies for the development of professional sports in their own country, in order to provide reference and guidance for our government to formulate relevant policies. Finally, through the previous analysis and comparison, the paper points out the existing problems in the taxation of sports industry in our country, and puts forward some suggestions that can give preferential tax policy to professional sports clubs, such as football. Basketball clubs are listed as public welfare non-profit enterprises, enjoying the same tax policy for cultural enterprises; returning part of the individual income tax to support the training of young people in football, basketball and other projects; referring to the cultural industry support policy, Business tax on ticket sales of professional sports events; land use tax on stadiums and gymnasiums owned by clubs; reference to national animation industry policy, To support professional sports clubs, and put forward some other suggestions to promote the development of professional sports in China: pay attention to the salary income of professional players, strengthen the training of tax law for club employees; Pay attention to the construction of the profession and the steady development of the professional club, perfect the access clause of the professional club, strengthen the examination of the club qualification.
【學位授予單位】：北京體育大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.42;G812.1

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