The Sports Industry Preferential Tax Law Studies

Its most prominent characteristics of modern sports development is formed by the combination of sports and economy, which become the important component of the national economy. <The state council to accelerate the development of sports industry and promote the sports consumption of the several opinions >issued by the State Council(2014) NO. 46, ushered in the sports industry since the 2008 Olympic Games after another the golden period of development.In country the exploration of the sports industry is just at beginning period, its share in the market economy is very small, survival ability is weak, so the sports industry urgently needs the support of national policies’ help, especially in the area of tax. At present the preferential tax policy of sports industry in China, there are many problems, these problems restricted the progress of sports industry development directly or indirectly in our country.The object of this paper is the current preferential tax laws of the sports industry policy as the research object, through the methods of literature analysis, comparative analysis, study of the security system of the tax law of our country sports industry. The first part of the article mainly stated the research background and significance, and the research achievements of domestic and foreign scholars on this issue, and to evaluate their results. The second part mainly discusses the definition of the sports industry of our country, and illuminates the tax law safeguard for the necessity and importance of the sports industry development. The third part through a concrete analysis of the current preferential tax policy of sports industry in our country, found that in our country some problems existing in the tax preferential system, and studies cause it. The fourth part through the study the tax law guarantee of sports industry and sports industry in the developed countries, which will reference on tax preferences are put forward. Fifth part aimed at the problems existing in the legal system of our country sports industry tax incentives and put forward some ideas of perfecting our country’s sports industry security system of the tax law.