| 泉州休闲体育业税收优惠激励的灰色关联评价 |
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| 引用本文： | 吴瑞溢,杨京钟.泉州休闲体育业税收优惠激励的灰色关联评价[J].黎明职业大学学报,2013(1):31-35. |
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| 作者姓名： | 吴瑞溢 杨京钟 |
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| 作者单位： | 1. 黎明职业大学公共教学部
2. 黎明职业大学经济管理学院,福建泉州,362000 |
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| 基金项目： | 泉州市哲学社会科学研究规划项目(2012Z01) |
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| 摘 要： | 利用灰色关联系统理论,采用问卷调研方法对泉州地区休闲体育产业享受税收优惠的政策效应进行定量实证分析,对现行税收优惠政策支持休闲体育产业发展的实施效果进行综合评价.研究结果表明:税收优惠政策对休闲体育企业快速发展起着重要的激励作用,政府可根据当地体育企业经营情况进行适时调整,从而使得政府和企业均达到促进休闲体育产业发展的双赢激励效果.
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| 关 键 词： | 休闲体育产业 税收优惠 激励效应 灰色关联系统 |
Grey Relation Evaluation of Tax Preference Stimulus to Leisure Sports Industry in Quanzhou |
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| WU Ruiyi
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YANG Jingzhong.Grey Relation Evaluation of Tax Preference Stimulus to Leisure Sports Industry in Quanzhou[J].Journal of LiMing Vocational University,2013(1):31-35. |
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| Authors: | WU Ruiyi YANG Jingzhong |
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| Institution: | 1.Department of Public Teaching,Liming Vocational University; 2.College of Economy Administration,Liming Vocational University,Quanzhou 362000,China) |
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| Abstract: | Based on the theory of grey relevance system, the questionnaire investigation method is adopt- ed to have a quantitative empirical analysis of the tax preference policy effect on leisure sports industry in Quanzhou. In addition, the implementation effect of the current tax preference incentive to promote the devel- opment of leisure sports industry was evaluated. The research indicates that tax preference plays an important role of stimulating leisure sports enterprise to develop rapidly, and the government may make the adjustment according to the local sports enterprise operating condition, so that the government and the enterprise achieves the win - win incentive effect of promoting sports leisure industry development. |
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| Keywords: | leisure sports industry tax preference incentive effect grey system |
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