摘要
运用文献法对税收政策在美国职业体育场馆建设中的作用进行了分析。研究认为税收政策在美国职业体育场馆建设中起到了确保公共财政的充分供给、保障公共财政投入的有效回收、维护纳税主体的公平权益等作用。在此基础上结合我国国情,运用对比分析法,对我国大型综合性体育场馆的税收政策提出启示,认为我国应给予大型综合性体育场馆税收政策支持、运用税收政策拓展大型综合性体育场馆建设资金的融资渠道、通过税收杠杆对大型综合性体育场馆的财政投入进行回收、运用税收政策保障大型综合性体育场馆建设中的税赋公平。
This paper firstly analyses its function in the stadium construction by way of document literature. It is thought that the tax policy ensures sufficient supply of public finance,guarantees the effective recovery of public finance investment and maintains the rights and interests of tax payers. On that basis,and combining Chinese national situation,it puts forward the revelation on the tax policy of the large comprehensive sports stadiums in China. It is suggested that China should give support to the tax policy of stadiums,develop stadium construction financing channels,recycle the financial investment on stadiums and guarantee the fair taxation in the construction of stadiums by using the tax policy.
引文
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