摘要
运用文献资料、走访调查、逻辑分析等方法,对新常态下推动我国体育产业发展的积极的体育财政政策进行了深入的研究。在对我国积极的财政政策进行概述的基础上,指出新常态下积极的体育财政政策具有引领体育产业从供给侧发力步入追求高质量发展的新时期、以降低税费负担为契机进入低成本与高利润同步的良性发展轨道、拓宽资金来源渠道形成多元、高效、科学的资金来源机制等作用,认为现阶段积极的体育财政政策推动体育产业发展主要存在政府相关职能定位不准确、体育产业税收优惠效率偏低、财政政策监管不到位等问题,并有针对性地提出了合理界定政府职能范围、持续加大体育产业中小企业的税收优惠力度、减少和逐步消除体育产业无效供给现象等解决对策,旨在为新常态下我国体育产业的可持续发展提供有益的理论借鉴与参考。
By means of literature review, interview and logical analysis, this paper made a deep research on the active sports fiscal policy which could promote the development of sports industry in China under the new normal. Based on an overview of the active fiscal policy in China, this paper points out that the active sports fiscal policy under the new normal leads the sports industry to enter the new period focusing on pursuing high quality development from the supply side. By means of reducing taxes and fees, we should open the benign development pattern with low cost and high profits simultaneously. At the same time, it is necessary to broaden sources of funds, and form multiple, efficient and scientific source of funds. At the present stage, the inaccurate positioning of government functions, the low efficiency of sports industry tax preference, and the inefficiency of fiscal policy supervision are the main obstacles to promote the development of sports industry. Aiming to provide useful reference for the theory of the sustainable development of China＇ s sports industry under the new normal, this paper puts forward the following recommendations： rational definition of the scope of government functions ; further increasing the tax preference of small and medium enterprises in sports industry;and reducing and eliminating the phenomenon of invalid supply in sports industry.
作者
杨帆
YANG Fan(School of Economics, Liaoning University, Shenyang 110136, Liaoning, China)
出处
《沈阳体育学院学报》
CSSCI
北大核心
2018年第3期23-30,共8页
Journal of Shenyang Sport University
