摘要
主要采用文献法和理论分析法对我国体育服务业发展进行了具体的定性研究,认为中国体育服务业标准化体系不完善、体育服务经营手段落后、政府宏观调控政策扶植力度不足、体育服务行业税收负担沉重等因素是制约中国体育服务业发展的主要瓶颈,继而针对性提出建立统一、规范的体育服务业标准化体系,运用税收优惠政策减轻体育服务业的税收负担,以及构建扶植体育服务业发展的激励手段等措施,进而扶持中国体育服务业的健康、快速地发展。
The article has conducted the concrete qualitative investigation using the literature law and the theoretical analysis to our country sports service industry development, thought the Chinese sports service industry standardization system imperfect, the sports service management method is backward, the government macroeconomic regulation and control policy prop dynamics insufficiency, the sports service industry tax revenue burden heavy restrict the Chinese sports service industry development. Therefore, the paper proposed the establishment unification, the standard sports service industry standardization system, reduces the sports service industry using the tax revenue preferential policy the tax revenue burden, as well as construction prop sports service industry development measures and means of incentive, then support the Chinese sports service industry the healthy, the fast development.
出处
《吉林体育学院学报》
2013年第3期39-41,共3页
Journal of Jilin Sport University
关键词
体育服务业
制约因素
取向
sports service industry
restriction factor
orientation