Research On Tax Policy Of Chinese Large Sports Stadiums

Large sports stadium is the subject of public sports facilities. It is not only a solid material security for Chinese sports industry, but also an important part of the development of the sports industry. In1995,"Sports Law" regulated public sports facilities should be open to the public, mass sports activities to facilitate the implementation of preferential measures for students, the elderly, the disabled, improve the utilization of sports facilities. Since1949, the government has always attached great importance to the construction of stadiums and development, the introduction of a series of documents to regulate and guide the development of Chinese major sports venues. The success of the Beijing Olympic Games, Guangzhou Asian Games and Shenzhen Universidad have reached unprecedented levels for our large stadiums in terms of the number and scale. Construction and operation of these venues not only balance the relationship between sports and the sports industry, but also to promote local economic development. But as the race sweltering dispersed, race brings "Valley Effect" began to appear, major sports venues and operational problems caused by the government and the people’s great concern. Tax policy is not only the best and most effective means of revenue-governmental organizations, and also is optimizing resource allocation, implement industrial policies to achieve equitable distribution of economic growth and has played a more important role in regulating. Strengthen the research of large stadiums’tax policy is significant operational issues.In this paper, the depth study of large sports stadiums’tax policy, comparison with foreign, local tax policy and domestic cultural venues. I found the presence of large stadiums policy is weak, unbalanced and lack of incentives through. Should be made to increase our attention the put in of large stadiums’tax policies; establish a fair tax policy of large stadiums system, reducing indirect taxes levied in income-based tax system to the restructuring, the implementation of major sports venues, such as tax credits flexible tax incentives and policy recommendations to strengthen our large stadiums and tax policies. I would like to provide new ideas for our big stadiums operational difficulties.