| 我国体育经济活动中费税问题研究 |
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| 引用本文： | 翁飚,高松龄,诸斌.我国体育经济活动中费税问题研究[J].中国体育科技,2004,40(1):11-14. |
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| 作者姓名： | 翁飚 高松龄 诸斌 |
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| 作者单位： | 1. 福建师范大学,体育科学学院,福建,福州,350007
2. 福建医科大学,福建,福州,350002 |
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| 基金项目： | 福建省社会科学研究“十五”规划项目(2001B135)。 |
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| 摘 要： | 通过文献资料调研、访谈、问卷调查等研究方法,以经营体育为主业的经济实体、体育用品生产企业、体育专业人士为研究对象,在借鉴国外体育产业发达国家税收政策的先进经验的基础上,对我国体育经济活动的税收政策作全面梳理,并就当前存在的费税问题进行分析,提出一系列有针对性的税收方案以及费税管理改进措施。
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| 关 键 词： | 税收 收费 体育 经济 作用 问题 |
| 文章编号： | 1002-9826(2004)01-0011-04 |
| 修稿时间： | 2003年5月11日 |
Research on Taxation Problems of Sports Economics Activity in China |
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| WENG Biao,GAO Song-ling,ZHU Bin Sports Science Institute of Fujian Normal University,Fuzhou ,China, Fujian Medical University,Fuzhou ,China..Research on Taxation Problems of Sports Economics Activity in China[J].China Sport Science and Technology,2004,40(1):11-14. |
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| Authors: | WENG Biao GAO Song-ling ZHU Bin Sports Science Institute of Fujian Normal University Fuzhou China Fujian Medical University Fuzhou China |
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| Institution: | WENG Biao,GAO Song-ling,ZHU Bin Sports Science Institute of Fujian Normal University,Fuzhou 350007,China, Fujian Medical University,Fuzhou 350002,China. |
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| Abstract: | By using the method of documentary, interview, questionnaire and comparison, this paper analyzes the policy of taxation in sports economic activity based on the experience of successful taxation policy in developed countries. The research subjects are sector managing sports and enterprises producing sports products and sports professionals. It also put forwards a series of improved measures in respects of taxation policy and administration. |
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| Keywords: | taxation charge sports relation function problem |
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