【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。更多还原

【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.更多还原