Research On Fiscal Policies For Promoting The Development Of Youth Sport Clubs

China's youth sports club has been in existence for nearly 20 years since its establishment in 2000.With the support of government policies at all levels and the high attention of all sectors of society,its development has achieved certain results,providing a good platform for promoting the broad participation of young people in physical exercise.However,there are still some practical problems in the development of China's youth sports clubs.The solution of these problems depends on the continuous improvement of the government's fiscal and tax support policies.This paper takes the fiscal and taxation policies of the Youth Sports Club as the research object,mainly using expert interviews and questionnaires,and based on the relevant research results at home and abroad,combined with the actual situation in China,analyzes the financial and tax policy support of China's youth sports clubs.Problems in the system,which mainly include two aspects: insufficient content and poor implementation.Among them,the lack of fiscal and taxation policies of China's youth sports clubs is mainly manifested in:(1)lack of financial policy support means,lack of specialized policy design compared with other areas of fiscal policy,limited impact;(2)lack of stability of the current tax law system It is often in the form of temporary notices and supplementary regulations.In addition,there is currently no targeted tax policy and regulation system for young sports clubs.Tax incentives are scattered among various tax regulations or documents and regulations,resulting in many tax policies applicable.In the youth sports club,but the implementation of relevant policies is more chaotic,random,and influenced by human factors.(3)Local policies are not highly operational and are not much different from the documents of the central ministries.The local support policies for youth sports clubs should be adapted to local conditions and have local characteristics.However,the current local support policies are generally similar and difficult to be realistic.The weak implementation of fiscal and taxation policies for youth sports clubs in China is mainly manifested in: lack of implementation of financial support by government departments;less opportunities to undertake government services;failure to implement tax incentives;insufficient policy propaganda,low awareness;lack of sound supervision and evaluation Mechanism;government administrative interference is large;the club's own ability is insufficient.The most important issue is the insufficient implementation of financial support and the insufficient promotion of relevant policies.Based on the above problems,combined with foreign experience and China's actual situation,the following suggestions are proposed: Improve the fiscal and taxation policies of youth sports clubs;Increase the propaganda of fiscal and taxation policies for youth sports clubs;Pay attention to the monitoring of the implementation of fiscal and taxation policies for youth sports clubs.