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| 我国各类体育经营实体纳税现状与对策分析 | |
| 引用本文： | 高松龄,翁飚,王宁.我国各类体育经营实体纳税现状与对策分析[J].体育与科学,2004,25(6):57-58,56. |
| 作者姓名： | 高松龄 翁飚 王宁 |
| 作者单位： | 1. 福建医科大学,体育部,福州,350004 2. 福建师范大学,体育学院,福州,350007 3. 南京体育学院,运动二系,南京,210001 |
| 基金项目： | 福建省教育厅社科类A类课题 ,编号 :JA0 2 1 0 7S |
| 摘 要： | 随着我国体育产业经济的不断发展，各类体育经营经济活动的纳税问题已经成为制约该产业健康发展的瓶颈。本文通过对我国部分城市体育经营经济实体纳税情况的调查，总结存在的问题并提出改革的建议和对策，旨在为有关政策部门提供理论参考并为我国体育产业经济的可持续发展服务。 |
| 关 键 词： | 体育经营 纳税 营业税 |
| 文章编号： | 1004-4590(2004)06-0057-02 |
The Taxation Situation of Sport-Related Enterprises in China and Policy Analysis |
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| GAO Songling,WENG Biao,WANG Ning.The Taxation Situation of Sport-Related Enterprises in China and Policy Analysis[J].Sports & Science,2004,25(6):57-58,56. | |
| Authors: | GAO Songling WENG Biao WANG Ning |
| Institution: | GAO Songling 1 WENG Biao 2 WANG Ning 3 |
| Abstract: | With the rapid development of sports industry in China, the taxes in sports economic activities has become a bottleneck which restricted its development. On the basis of investigation on taxes of the sports entities in some Chinese urban cities ,this article summarize the existent problem and advanced the proposals and countermeasures, in order to provide the reference in theory for the correlative policy departments ,and to serve Chinese sports industry for its sustaining development. |
| Keywords: | Sports management taxes Business tax |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |