The Status Quo Of China’s Sorts Industry Tax Incentives Analysis And Countermeasures

Today, the sports industry in some developed countries such as the United States, Britain, France and other countries has become a pillar industry of the national economy. In China, the sports industry is still in its infancy, the development is very slow, the lower the proportion in the national economy. Throughout the course of development of the sports industry to support the world, the sports industry’s development is inseparable from the government, and government support is the primary means of preferential tax policies. In this paper, in order to promote the sports industry tax incentives for the study, the use of literature, comparative analysis, surveys and other methods, along the " theory-An Empirical Analysis-Experience-recommendations " logic of thinking.The first part introduces the research background, significance, literature review, and research methods. The second part focuses on the need for government support for the sports industry, government support for the development of sports industry in different ways (financial and tax) a comparative analysis of proposed tax incentives in order to support the development of the sports industry conclusions. The third part introduces the existing sports tax incentives based on the analysis of the main issues affecting the development of the sports industry, tax incentives for the design and improvement of the direction. The fourth part focuses on the next " government managed " and " bound " sports management background part of the national sports industry tax incentives, and summed up the experience to draw on four points. The fifth part, based on theoretical and empirical analysis, drawing on the experience of foreign countries on the basis of policy recommendations in four areas:speed up the process of tax legislation, norms favorable behavior; sports services levy VAT reform, equitable tax burden; adjustment tax incentives, increased physical product supply; improve circulation tax incentives to expand consumer demand.