摘要
采用文献资料调研、数理推算和综合分析等方法,通过梳理我国体育服务业现行的涉税政策,前瞻了体育服务业即将实行的"营改增"政策,并基于此对体育服务企业中的一般纳税人和小规模纳税人在"营改增"前后的综合税负变化分别进行了匡算。研究发现,前者的综合税负将略有上升,而后者的综合税负将略有下降。由于"营改增"可能扩大大型体育服务企业和小型体育服务企业的综合税负差距,加之我国体育服务业的整体税费负担较重,不利于促进体育服务业的发展壮大。因此,在大型体育服务企业采取增大抵扣和服务提价策略都难以有效降低税负的情况下,国家应降低增值税、企业所得税以及其他税费等方面的负担以扶持体育服务企业。
The methods of literature review,mathematical calculations and comprehensive analysis have been used in this paper.By summarizing the existing tax-related policy in China,we preview the policy of replacing the BT with a VAT,which is about to be implemented in sports service industry,and we estimate roughly the gross tax burden changing before and after the replacing,aimed at ordinary taxpayers and small taxpayers.The study finds out that the gross tax burden will increase slightly in the former,and decrease slightly in the latter.The development and growth of sports service industry will not be promoted,due to the widening gap between big and small sports service enterprises,which is probably caused by replacing the BT with a VAT.Moreover,the tax and fee burden is relatively heavy in sports service industry in China.Thus,the strategy of increasing the deduction and raising service price in big sports service enterprises fails to lower the tax burden effectively.In this circumstances,the state should reduce VAT,enterprise income tax and other kinds of tax and fee,to support and promote the development and growth of sports service industry.
出处
《体育科学》
CSSCI
北大核心
2014年第9期17-22,共6页
China Sport Science
基金
厦门大学繁荣哲学社会科学项目
厦门大学公共服务质量研究中心项目
关键词
营改增
体育服务业
一般纳税人
小规模纳税人
税变匡算
对策建议
replacing the BT with a VAT
sports service industry
ordinary taxpayers
small taxpayers
estimation of tax changes
countermeasures and suggestions
