中外体育非营利组织税收优惠比较研究

成都体育学院学报 ›› 2014, Vol. 40 ›› Issue (2): 21-25.

中外体育非营利组织税收优惠比较研究

王晓芳^¹,²,张瑞林^³,王先亮^¹

1.山东大学体育学院,山东济南 250061;
2. 昌吉学院体育系,新疆昌吉 831100;
3.吉林体育学院,吉林长春 130022

收稿日期:2013-10-29 修回日期:2014-03-13 出版日期:2014-02-15 发布日期:2014-03-13
作者简介:王晓芳(1971-),女,新疆人,副教授,博士生,研究方向为体育公共服务。
基金资助:
国家社科基金项目“全民健身公共服务体系动力机制调查研究”(项目编号:10BTY031);新疆维吾尔自治区普通高校人文社会科学重点研究基地科研项目(项目编号:XJEDU040613C06)。

Comparative Research on Preferential Tax Systems between Chinese and Foreign Nonprofit Sports Organizations

WANG Xiao-fang, et al

Shandong University, Jinan Shandong 250061

Received:2013-10-29 Revised:2014-03-13 Online:2014-02-15 Published:2014-03-13

摘要/Abstract

摘要： 税收优惠制度能够有效促进体育非营利组织的发展。运用文献资料、比较研究等方法,探讨我国体育非营利组织税收优惠制度与发达国家的之间差距。研究认为:与发达国家相比,我国体育非营利组织税收优惠管理制度杂乱、操作性不强,税收优惠力度和范围不足,应尽快完善体育非营利组织税收优惠法律制度,区分组织性质、允许商业行为,加大优惠力度,建立多元化监督机制。

关键词: 税收优惠, 体育非营利组织, 比较研究

Abstract: Preferential tax systems can effectively promote the development of nonprofit sports organizations. Depending on literature and comparative research methods, the paper investigates the gap of sports tax incentives on the part of nonprofit sports organizations between China and developed countries. Compared with the developed countries, tax preference management system in China is in a disordered situation with little operability, week tax incentives and the small scales. We should perfect the legal system of nonprofit sports organizations' preferential tax, distinguish the nature of the organizations, allow commercial behaviors, increase the preferential scales and set up diversified supervision mechanisms.

Key words: preferential tax, non-profit sports organizations, comparative research

中图分类号:

G80-052

王晓芳^,,张瑞林,王先亮. 中外体育非营利组织税收优惠比较研究[J]. 成都体育学院学报, 2014, 40(2): 21-25.

WANG Xiao-fang, et al. Comparative Research on Preferential Tax Systems between Chinese and Foreign Nonprofit Sports Organizations[J]. , 2014, 40(2): 21-25.