Study On Preferential Tax Policies Of Jiangsu Sports Industry

With the development scale of jiangsu sports industry expanding and the structure of sports industry deepening,the integration of sports industry is a new trend.In order to speed up to promote the development of sports industry,and further cultivate the value of the sports industry,sports bureau of jiangsu province in combination with other department to comply with the national related department rules and financial preferential policies formulated a series of sports,and the preferential tax policy is an important part in financial preferential policies,to lead the faster and better development of sports industry in jiangsu.Taking the preferential tax policies for sports industry in jiangsu province as the research object,this paper adopts the methods of literature review,logical analysis,comparative analysis,expert interview and text analysis to investigate and study the development status of sports industry and the preferential tax policies for sports industry in jiangsu province.The aim is to enrich the research on sports industry,to guide the improvement of jiangsu sports industry tax preferential policies,and to promote the high-quality development of jiangsu sports industry.The first step of the research is to summarize the background and significance and the research status of the research at home and abroad,and then evaluate the relevant research results at home and abroad.The second step is to define the concepts of sports industry,taxation and preferential tax policies.The third step is to expound the development of jiangsu province's sports industry and its importance to the national economy.The fourth step is to analyze the text of the current preferential tax policies for sports industry in jiangsu province.It is found that the preferential tax policies are not comprehensive enough,the effect is not obvious enough,and the preferential tax policies are at a lower legal level.The fifth step,from the perspective of optimal taxation theory and tax science,proposes reasonable Suggestions for improving the preferential tax policies of jiangsu sports industry: upgrading the relevant normative documents of preferential tax policies of jiangsu sports industry into corresponding departmental rules and regulations;To stimulate public participation by improving the preferential policies of individual income tax and value-added tax;Pay attention to the combination of direct preference and indirect preference;We will improve the tax deduction policy and the accelerated depreciation policy.We will comprehensively expand the scope of tax incentives for sports industries.Finally,it summarizes the main problems of jiangsu sports industry tax preferential policies and corresponding Suggestions.