Tax Risk Of Player Transactions In A Football Club

In recent years,the country attaches great importance to the development of sports industry,and professional football clubs,the pioneer army of sports industrialization,are thriving.But with the rapid development,many professional football clubs have been unable to make ends meet,and some smaller clubs have been disbanded.This situation not only leads to the polarization of professional football league,but also slows down its professionalism process.Compared with general enterprises,professional football clubs rely more on the support of major shareholder groups and pay little attention to tax risk management.The main business of a club is team building,in which player trading throughout the team building largely determines the operation of a professional football club.In this paper,A football club is taken as an example.Player transaction includes player sale and player management,in which player sale involves tax treatment of transfer fee paid to clubs at home and abroad,determination of the nature of salary paid to players and tax liability of player labor contract.The management of players involves the influence of the new personal income tax reform on the players' tax compliance and the re-recognition of players' income by the tax agreement.All of these will affect clubs' talent acquisition strategies,thus causing tax changes of players and tax planning of high-paid players,which A club needs to pay great attention to.This article selects the actual case,policy changes in the study,analyze the trading process,refine tax-related risks on the basis of the analysis A football club in player transactions may cause the value added tax,enterprise income tax and personal income tax,tax compliance risks,and puts forward corresponding preventive measures,in order to better guide the sound and rapid development of professional sports clubs in China.