| 中国体育用品业税收政策研究 |
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| 引用本文： | 杨京钟.中国体育用品业税收政策研究[J].吉林体育学院学报,2012(2):24-27. |
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| 作者姓名： | 杨京钟 |
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| 作者单位： | 黎明职业大学经贸系,福建泉州,362000 |
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| 基金项目： | 国家社科重大招标课题“中国体育产业政策研究”(09＆ZD054)之“中国体育用品产业政策研究” |
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| 摘 要： | 为研究税收政策对体育用品业的影响,采用理论分析法和比较法对我国现行体育用品业的税收政策进行定性研究。对现行体育用品业税收政策存在诸多问题进行了具体分析,立足我国体育用品业的发展实际,针对性提出了完善我国体育用品业的税收政策建议,旨在探寻一条运用税收经济政策有效促进我国体育用品业的科学、规范发展。
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| 关 键 词： | 体育用品业 税收政策 外部性 完善 |
Study on Tax Policy of Sports Goods Industry in China |
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| Yang Jingzhong.Study on Tax Policy of Sports Goods Industry in China[J].Journal of Jilin Institute of Physical Education,2012(2):24-27. |
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| Authors: | Yang Jingzhong |
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| Institution: | Yang Jingzhong (Economic and Trade Department,Liming Vocational University,Quanzhou,362000 Fujian,China) |
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| Abstract: | To study tax policy to sporting goods’ industry influence,the paper uses the theory analytic method and the comparison test conducts the qualitative investigation to our country present sporting goods industry tax policy.The paper analyzes the prablems of tax policy of sports goods industry,and base on the current sitnation,proposed some canntirmeasures for the development of tax policy of sports goods industry,in order to promote the sciantific,normal development of sports good industry. |
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| Keywords: | sports goods industry tax policy externality perfect |
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