| 关于我国体育产业课税改革的思考 |
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| 引用本文： | 庹权,杨晓生,杨忠伟.关于我国体育产业课税改革的思考[J].中国体育科技,2005,41(6):9-11. |
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| 作者姓名： | 庹权 杨晓生 杨忠伟 |
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| 作者单位： | 华南师范大学体育科学学院,广东,广州,510631 |
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| 摘 要： | 目前,我国体育产业中不恰当的税收政策在一定程度上降低了体育产业的活力,并产生了一系列的负面影响。调整体育产业的税收政策刻不容缓。
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| 关 键 词： | 体育产业 课税 营业税 改革 中国 |
| 文章编号： | 1002-9826(2005)06-0009-03 |
| 修稿时间： | 2004年8月31日 |
Consideration of Taxation Reform of Our Sports Industry |
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| TUO Quan,YANG Xiao-sheng,YANG Zhong-wei.Consideration of Taxation Reform of Our Sports Industry[J].China Sport Science and Technology,2005,41(6):9-11. |
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| Authors: | TUO Quan YANG Xiao-sheng YANG Zhong-wei |
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| Institution: | TUO Quan,YANG Xiao-sheng,YANG Zhong-wei Physical Education Deportment of South China Normal University,Guangzhou 510631,China. |
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| Abstract: | At present,inappropriate tax policy reduces activity of sports industry and brings a series of negative influence.It suggests that it is urgent to adjust the tax policy of sports industry. |
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| Keywords: | sports industry taxation business tax reform China |
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