| 加入WTO后我国税制主、被动调整对体育经济活动的影响及其对策 |
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| 引用本文： | 高松龄.加入WTO后我国税制主、被动调整对体育经济活动的影响及其对策[J].福建体育科技,2004,23(4):4-5,11. |
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| 作者姓名： | 高松龄 |
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| 作者单位： | 福建医科大学体育教研部，福建福州350004 |
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| 基金项目： | 2002-2003年度福建省教育厅社科类A类课题之子课题。 |
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| 摘 要： | 随着体育社会化和商业化进程的快速发展,体育产业作为第三产业的组成部分已在我国国民经济领域发挥着重要的作用。体育产业领域各类经济活动所涉及的税制问题已成为制约该产业协调发展的重要因素。如何吸取国外先进经验,采取适当的优惠政策,扶持我国体育产业,以保证我国加入WTO后体育产业领域的经济活动具有良好的竞争性和可持续发展性是本文的研究目的。
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| 关 键 词： | 体育产业 税制 影响及对策 |
The Influence and Strategy of the Adjustment of Our Country's Tax System on Sports Economics Activity after the Entry into WTO |
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| Gao Song-ling.The Influence and Strategy of the Adjustment of Our Country''''s Tax System on Sports Economics Activity after the Entry into WTO[J].Fujian Sports Science and Technology,2004,23(4):4-5,11. |
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| Authors: | Gao Song-ling |
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| Institution: | Gao Song-ling |
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| Abstract: | With the rapid development of sports in the process of socialization and commercialization, sports industry is an important part in china's National economy as the third industry. The problem of tax system arising from various economical activities in sports industry field has become a vital obstacle to the balanced development of sports industry. Therefore the main properly of this article is to study how to absorb the advanced experience from abroad, how to take privileged policy properly, and how to support China's development of sports industry to ensure that the economical activities in sports industry field can promote capacity of competition and sustainable development after China's entry into WTO. |
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| Keywords: | Sports Industry Tax System Influence and Strategy |
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