| 体育产业化进程中的税收问题探析 |
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| 引用本文： | 穆瑞玲.体育产业化进程中的税收问题探析[J].广州体育学院学报,2002,22(2):24-25. |
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| 作者姓名： | 穆瑞玲 |
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| 作者单位： | 河南大学体育部,河南,开封,475001 |
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| 摘 要： | 随着产业化改革的逐步深入，体育产业的发展取得了巨大成绩。但纳税状况的混乱影响了体育产业化的进程。本从历史传统，产权模糊，内部治理机制与外部社会环境几个方面分析了问题出现的原因。最后本还指出税收问题因影响到体育企业的市场化、规范化，从而危害到体育产业化的进一步发展。
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| 关 键 词： | 体育产业化 税收 市场化 规范化 法制化 内部治理机制 产权结构 |
| 文章编号： | 1007-323X(2002)02-0024-02 |
| 修稿时间： | 2001年11月5日 |
The Analyze of Question of Levying Tores in Industrialization of Sports |
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| MU Rui-ling.The Analyze of Question of Levying Tores in Industrialization of Sports[J].Journal of Guangzhou Physical Education Institute,2002,22(2):24-25. |
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| Authors: | MU Rui-ling |
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| Abstract: | Even though the industry of sports attained a great success in development with the deeply reforming in industrialization, the chaos in levying taxes on the industry of sports affected the progress of industrialization. In this paper, from traditions, equity, internal system and environment, the author discussed some reasons about these, then pointed out the effects of it on advancing of industrialization of sports because of blocking the industrialization and regulations. |
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| Keywords: | industrialization of sports question of levying taxes market legality |
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