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