Research On Tax Policy To Promote The Development Of Sports Industry In China

The development and perfection of the market economy, countries require increase the intensity of macroeconomic control for all the activity, tax as one of the important methods applied to all aspects of activity. Now, the sports goods industry, sports performance, sports fitness entertainment industry and sports lottery has their own square, and produce a large number of entities in the sports industry. It’s activities have permeated through the people daily life, into commodities,exchange, market relations, they all inseparable from the tax policy adjustment. For the support of the sports industry, our country use more preferential taxation policy, these police on earth played a better role in the development of sports industry in "infancy"time. However, for the sports industry in the "growth", the preferential tax policy doesn’t play a good role in support and guide, effect also is wasted effort. Sports market overall on a smaller scale, the service industry is relatively backward, the problem such as sports goods manufacturing technology is relatively backward, the preferential tax policy support is needed. Helping the fast development of sports industry, must from the sports industry of our country’s reality, the tax policy should be tailored for the sports industry. Therefore, based on the current situation of sports industry development in our country, the research on the tax policy can promote our country sports industry development theory, analyzed the development problem of the tax policy in our country, and puts forward related Suggestions. The full text is divided into five chapters, as follows:Chapter 1, introduction. This chapter mainly introduced the research background and significance, then briefly discusses the development of sports industry in our country and abroad on the study of the tax policy dynamics, establishes the research ideas and research methods of this article (documentary, comparative analysis and mathematical statistics), put forward the shortage and innovation point, this research provides a basic preparation for the next step.Chapter 2, taxation theory analysis to promote the development of sports industry in China. First of all, defined the connotation, characteristics of the sports industry, the status and role in the national economy, and made the related instructions; Secondly, discusses the relationship between tax and the development of the sports industry, including the sports industry structure adjustment, the relationship between r&d and accommodate employment; Finally, explicit the implementation of the theory basis for tax policy to promote the sports industry development:the optimal taxation theory, externality theory, infant industry protection theory. This part is the theoretical basis of the essay, do the necessary theory to the research of the rest of this article.Chapter 3, analysis the current tax policy of sports industry in our country. In our current tax policy and tax preferential policies for the foundation, elaborates the tax policy of sports industry the author discovered problem:double taxation phenomenon still exist; the preferential tax measures; the taxation scope too narrow; the tax policy lack of persistence.Chapter 4, the developed country tax policies to promote the development of sports industry and its reference. The United States, Britain and Japan are introduced the sports industry tax policy, based on our national conditions and industry practice, draw lessons from the experience that focus on indirect preferential policies, tax policies to guide the risk investment, support the scientific and technological innovation of small and medium-sized sports industry, and encourage social donation. Then, to promote the better development of sports industry in our country.Chapter 5, suggestions for perfecting the tax policy to our country sports industry. Discussion based on the third chapter, puts forward policy Suggestions:reasonable avoid double taxation; rich variety of tax incentives; perfecting the tax legislation, actively expand the implementation of "Business tax paid VAT"; keep the tax policy persistence and stability. To further perfect the tax policy of sports industry, promotes our country sports industry the development of better, faster, more healthy.