摘要
财税作为体育产业发展的一般性产业政策,对体育产业发展有其独特的支持与引导功用。近年来无论是政府出台促进体育产业发展的意见,抑或制订体育产业发展规划,财税都是其中的重要保障性措施。另一方面,随着我国财税改革的推进,公共财政体制逐步确立,财税法治逐步深入人心。以财税法为视角,探讨财税在体育产业发展中的运用问题,无论是对财税法,还是体育产业发展都具有重要的意义和价值。
Finance and taxation play an important role in the development of sports industry. In the recent years, fi- nance and taxation have been taken as an important measures to promote the development of sports industry in Chi- na. Public fiscal system is established and fiscal law is publicized. In this paper, relationship between the develop- ment of sports industry and finance and taxation is analyzed.
出处
《武汉体育学院学报》
CSSCI
北大核心
2013年第3期31-35,共5页
Journal of Wuhan Sports University
基金
国家体育总局社科项目(1524SS10078)研究成果
关键词
财税
体育产业
财政法
finance and taxation
sports industry
fiscal law
