【摘要】 在查阅大量资料的基础上 ,对以美国、英国、意大利等为代表的体育经济活跃国家的相关税收政策及其税收优惠政策进行综述 ,经归纳分析得出 :国家通过税收政策调控体育经济的有序发展 ;实行免税鼓励企业对奥林匹克运动的支持 ;当前世界许多国家对公益性体育活动提供减免税收的优惠政策 ;通过征收个人所得税以调节职业运动员等体育专业人士的收入 ;采取税收优惠政策鼓励民间团体和社会力量办体育等更多还原

【Abstract】 After collecting a lot of information, the authors reviewed tax policies and tax preferential policies in sport economics in some developed countries such as America, Britain and Italy etc. The results shows that some countries make use of tax policies to monitor the sport economics to develop in the normal order, the other countries carry out the reducing and dismissing taxes to encourage the enterprises to support the Olympics. At present, many countries in the world offer preferential policies of reducing and dismissing taxes to public sport activities, and the government levies individual tax to regulate the incomes of professional athletes, and uses preferential tax policies to encourage nongovernmental organizations to manage sport activities.更多还原