摘要
运用数量分析和比较文献方法,在综合分析奥运会给北京带来的经济社会影响的基础上,着重分析了奥运会对北京地方税收经济带来的诸方面影响,以及税收政策对成功举办奥运会、发挥奥运经济正面效应、克服奥运经济负面效应中的重大作用。在此基础上,针对当前北京市已经实施的奥运税收政策进行了综合评价,并提出了完善2008年北京市奥运税收政策体系的基本构想。
Abstract：Through using the method of quantitative analysis and literature, based on comprehensive analysis of Olympic Games on Beijing economic and social impact, this paper particularly analyzed the impact of Olympic Games on Beijing local taxation as well as the positive effect of tax policy on successfully holding Olympic Games and realizing the Olympic economy. Based on it, the comprehensive evaluation on current Beijing local tax policy for Olympic Games was made and basic framework for perfecting 2008 Beijing Olympic tax policy system was put forwarded.
出处
《体育科学》
CSSCI
北大核心
2007年第1期7-13,共7页
China Sport Science
基金
"奥运经济与北京地方税收发展研究"项目
