奥运后首都经济可持续发展的地方税收研究

Research on Local Taxation during the Sustainable Development of Capital Economy after Beijing Olympic Games

奥运后主办城市经济可持续发展的核心问题是如何缓解奥运后低谷效应,继续发挥奥运正面经济效应。与其他主办城市相同,奥运会给北京带来的经济、税收增长在奥运后也必然呈现下降趋势,客观上的确存在经济低谷效应。而且,从2002-2008年北京市经济与税收发展状况看,一方面,北京奥运会筹办期间的奥运投资结构中,相对于建筑业、运输交通业等,体育、文化等关系到奥运后经济长期发展产业投入明显不足;另一方面,北京市的产业关联分析表明,目前北京市的旅游产业并未能迎来预期的高速发展态势。因此,目前北京的低谷效应的压力已经不容忽视。针对北京市奥运前期对体育、文化产业的投资不足和产业带动作用有限的突出问题,目前急需进一步调整和制定出能够有效刺激北京体育、文化产业发展的税收政策,解决这些行业中存在的税负较重和税种结构不合理的现象,为奥运后期首都税收经济可持续发展服务。

The core issue of hosting city economic sustainable development is how to overcome the possible valley effects and play its positive economic effect. As the same of other hosting cities, the increasing of Beijing economy and taxation brought by Olympic Games inevitably tends to decrease, and the economic valley effects are objectively exists. From the developing condition of Beijing economy and taxation from 2000-2008, on the one hand, in the previous investment of Beijing Olympic Games, the sports and culture industry has been given less attach-importance than other industries such as construction, on the other hand, the tourism industry so the valley effects pressure is much more than expectation before the Games. Taxation policy and taxation impact are the most important and compelling measure to overcome the negative effect of Olympic Games in order to serve for capital taxation and economic sustainable development.