江西财经大学学报 ›› 2021, Vol. 0 ›› Issue (3): 121-137.

• 法与经济 • 上一篇    下一篇

《体育法》中体育税收条款的创制论析——以体育税收规范整理为基础

叶金育   

  1. 中南民族大学 法学院,湖北 武汉 430074
  • 收稿日期:2019-12-11 修回日期:2021-03-07 出版日期:2021-05-25 发布日期:2021-06-09
  • 作者简介:叶金育,中南民族大学教授,法学博士,中南民族大学财税法研究中心主任,主要从事经济法学与财税法研究,联系方式yejinyusu@163.com。
  • 基金资助:
    国家民委中青年英才科研项目“民族地区资源有偿使用与生态补偿政策工具配置及其法制保障研究”(MSR20003); 中南民族大学科学研究基金(引进人才)资助项目“特定目的税法理构造与适用”(YSZ18010)

An Analysis of the Creation of Sports Tax Provisions in the “Sports Law”: Based on the Arrangement of Sports Tax Criterions

YE Jin-yu   

  1. South-Central University for Nationalities, Wuhan 430074, China
  • Received:2019-12-11 Revised:2021-03-07 Online:2021-05-25 Published:2021-06-09

摘要: 作为体育产业发展的重要工具,税收政策频频出现于体育场域。与之相应,体育税收“政策主导,法律稀缺运行”、“竞赛主导,其他产业虚置”与“免税主导,其他工具缺位”既构成中国体育税收治理的显著镜像和规律,又成为中国体育持续、快速发展的重要障碍与威胁。鉴于体育税收条款的独特价值,科技、教育、文化与卫生法中税收条款的立法经验和域外体育税收条款的创制规律,应植根体育发展规律,立足中国既有体育税收政策实践,在《体育法》中创建一个由体育税收一般条款、体育税收优惠条款和体育税收征管条款三个层次组成的体育税收条款体系,以此打通体育税收政策与法律、体育法与税法之间的互通通道,实现体育税收政策的法律转向,助推中国体育又快又好地发展。

关键词: 体育法, 税收优惠, 体育税收政策, 体育税收条款

Abstract: As an important tool for the development of sports industry, the tax policies frequently appear in the sports fields. Correspondingly, some problems existing in the sports tax, such as“policy-led but operated with few laws”, “competition-led, but other sport industries lying idle”and “duty-free being dominant, while other tools absent”, not only constitute the remarkable mirror image and the pattern of China’s sports tax governance, but also become an important obstacle and threat to the sustainable and rapid development of China’s sports. In view of the unique value of sports tax clauses, the legislative experience of tax clauses in the science, technology, education, culture and health laws, and the formulation rules of foreign sports tax clauses, it is necessary to create a sports tax provision system in the Sports Law composed of the three levels, i.e., the general clauses of sports tax, the preferential clauses of sports tax and the collection and management clauses of sports tax, which should be rooted in the law of sports development and on the basis of the existing China’s sports tax policy practice, so as to bridge the interconnected paths between sports tax policy and law and between the Sports Law and the tax law, achieve the legal diversion of sports tax policies, and propel the rapid and sound development of China’s sports.

Key words: sports law, tax preferences, sports tax policy, sports tax provisions

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