论分税制下北京奥运会的税收政策

A Discussion on Beijing Olympic Games Tax Revenue Politics in the Tax Distribution System

北京奥运会为拉动首都经济发展,促进相关产业的发展提供了广阔的前景,在此过程中涉及的税收政策是一项全新的课题,并且国际上没有成熟的奥运税收管理经验与做法可以借鉴,必须进一步探索奥运经济与税收的相关性及影响,完善奥运税收征管和服务工作,才能更好地使税收工作支持首都的经济快速发展。运用实证分析方法并查阅相关文献,在阐述中央税、共享税、地方税理论和分析我国税收立法体制实践的基础上,就北京奥运会税收中的现实问题提出了进一步改革完善的思路。

The Beijing Olympic Games has provided the broad prospect for drawing the capital economy development and promoting the development of the correlation industry, the tax policy in this process is a brand - new topic, there is not a mature Olympic Games tax administration experience and procedure may profit from in the world, hence it＇s necessary to further explore the relationship and its influence of Olympic Games economy and the tax revenue, and only this can ensure the tax revenue work supporting the fast economical development of capital. The author utilizes the method of demonstration analysis and consulting correlation literature, with the elaboration of the central tax, the sharing tax and the local tax theory to analyze China＇ s tax revenue legislation system practice in the foundation and some advice for further reforms to the Beijing Olympic Games tax realistic question are proposed.