体育赋税征收的归宿及税收减免的经济分析

采用经济分析的方法,对体育赋税征收的归宿、产生的影响以及对体育企业减免税收带来的益处进行分析并作归纳。征收消费税,可通过提高体育产品实际价格来减少对体育服务的需求;征收利润税,税后的经济影响取决于经理人员的目标;对体育投资进行税收减免,可刺激对体育资本的投资。以期为体育经营者科学地制定产品价格,提高决策水平提供参考。

End-result of Sports Tax Revenue and an Economic Analysis of Tax Deration

Used economic analysis,the end-result,influences,and benefits of the tax revenue and tax reductions in the sports enterprises were analyzed and summarized so as to explore the influences of different tax policies on sports management;Levying tax on consumption may depress the demands by elevat-ing prices of the sport products.Besides,economic benefit after tax on profits is determined by the objectives of the handlers.Moreover,alleviative tax on sport investment may in turn stimulate sport investment.The aim is to provide the sports managers with a reference for a scientific fixation of price.