【摘要】 税收优惠能够有效促进非营利体育组织的发展。选取拥有世界最早慈善法的英国和与中国有着相似非营利组织管理体制的日本与我国进行比较,分析各国近年改革后非营利性体育组织适用的税收优惠制度及成效,对我国非营利体育组织面临的税收优惠问题提出建议。更多还原

【Abstract】 Preferential taxation can effectively promote the development of nonprofit sports organizations. In this pa per,a comparison was made with regard to the British sports nonprofit organization management system(which em braces the first Charity Law),the Japanese one and the Chinese one. Analyses were made concerning preferential tax system and effects world widely.更多还原