Tax Policy Research On The Reform Of The Large Public Sports Venues

Large public stadium construction and reform situation to some extent reflectthe level of economic development of a region.While the development of the localeconomy will also promote the development of the land large venues. Economicallymore developed regions, people’s sports demand will continue to rise gradually shiftfrom the initial exercise in pursuit of entertainment, for the purpose of mental healthneeds. Large public sports venues is that people exercise the most important places,however, the prevalence of large public sports venues budget management, thedrawbacks of traditional personnel management, distribution management, etc.Theseproblems increased the financial burden of large stadiums, operators managementautonomy is also subject to certain restrictions.Large sports stadiums not only provide public services and build sports animportant part of the public service system, but also an important carrier of thedevelopment of the sports industry. Government build sports public service system andthe appropriate policy support is essential. Research showed that: At present, China’slarge public sports venues during the operation of the faces considerable difficulties,mainly as follows: First, the investment is limited, a shortage of funds, some of China’slarge public sports venues, most rely on the income realized in the form of governmentgrants Although revenue realized in various forms, but in view of the managementsystem of China’s large public sports venues, making a variety of income in the form oflack of maneuverability; Second, the low efficiency of the venue, the lower of largepublic sports stadiums an administrative department of professional managementquality.There is no specific policy support can make large public sports venues undermarket economy conditions, flexible access; Third, large public stadiums singlemarketing tool can not effectively adapt to the market economy, fiscal policy inpromoting the development of the sports industry lack, and can not achievedevelopment by leaps and bounds as the cultural industries like; Fourth, thegovernment’s fiscal policies is not enough to support the larger venues that bear theburden of expenditure. Thus, China’s large public sports venues reform is imperative, and the related fiscal policies of government is the most important aspect, the core ofthe large stadiums in the operation and reform. Conducted from taxation policyresearch and analysis to grasp the power of large public sports venues and taxationreform is a prerequisite for the ability to guarantee the supply of public services andthe level of sport. Investments in limited circumstances, to improve the overallefficiency of the venues through reforming.Competitiveness and provide better andmore convenient services for physical exercise venues.