摘要
北京奥运会包括夏季奥运会和残奥会两部分,税收优惠政策亦然。总的来说,专项颁布的税收优惠政策涉及面广、措施有力,对北京奥运会的成功举办发挥了举足轻重的积极作用。但是,应当承认,在某些方面,税收优惠政策也存在一定的缺陷,比如:对北京空气质量等疑难课题发挥的调节作用相对有限,对残奥会的扶持力度也似乎略显不足。从全面、持续支持奥林匹克体育运动的层面上讲,应当对青少年和残疾人体育事业给予特殊关怀。此外,还应当考虑在"后北京奥运会"时代对现有的以免税为主的税收优惠政策的设计思路作适当调整,构建一种均衡税收优惠理念,兼顾各方利益需求,实现共赢。
Generally Tax benefits Policy plays one important role during the arrangement of Beijing Olympic Games. But in some aspects, the policy has some shortages in controlling Beijing air pollution and in supporting the Paralympic Games. To promote greatly the international Olympic movement in China, we should properly adapt our present tax--free policy. We should pay enough attention to callan and handicapped people and use tax--free policy prudently and try to construct one equilibrium tax benefits policy between government, enterprises and international organizations.
出处
《体育与科学》
CSSCI
北大核心
2009年第5期15-19,共5页
Sports & Science
基金
南开大学校内青年基金项目资助课题<WTO背景下的中国税收法律问题研究>
项目号:06QN036
关键词
北京奥运会税收优惠政策
北京残奥会税收优惠政策
优惠措施
Beijing Olympic Games tax benefits policy
Beijing Paralympic Games tax benefits policy
tax benefits measure
