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