摘要
文章对美国职业体育税法的发展、现状及其特点进行了介绍和分析,并指出目前我国在这方面的工作还存在的不足。
The paper provides some introduction and analysis of the development, status and characteristics of the tax laws in American professional sports. Tax laws of professional sports in China still need greatly improving, so it is quite urgent for the relevant departments to pay more attention to it.
出处
《宁波大学学报（教育科学版）》
2006年第4期75-77,共3页
Journal of Ningbo University(Educational Science Edition)
关键词
美国职业体育税法
特点
启示
tax laws of American professional sports
characteristics
revelation
