摘要
"营改增"试点以来,其对国民经济的影响以及试点行业影响的研究成为热点课题;然而目前"营改增"对体育产业产生影响的研究非常缺乏,仅有的几篇文章也主要研究的是营改增前后税额变化,忽视了体育产业是社会经济的有机组成部分。就"营改增"对体育产业各已经试点的行业从税率、应纳税额的改变、对相关税种的影响及上下游产业链关系等方面进行理论分析,在此基础上,就"营改增"对已试点的体育行业产生的影响进行判断,并提出应对措施和建议。
Since the national policu of the business tax replaced bu value-added tax was initiated,researches on the impact on the national economu and the pilot sectors have been a hot topic.However,there are scarce researches on the impact of the policu on sports industru except a few papers mainlu focusing on the change of tax before and after the tax change,ignoring that the sports industru is an organic compo-nent of the social economu.This paper makes theoretical analusis on the influence of business tax replaced bu value-added tax in sports industru from the aspects of tax rate,tax pauable change,effect of related ta-xes,and upstream and downstream industru chain relationship.On the basis of this,the influence on sports industru resulting from business tax replaced bu value-added tax is j udged,and corresponding countermeasures and suggestions are also put forward.
出处
《首都体育学院学报》
CSSCI
北大核心
2015年第5期397-401,共5页
Journal of Capital University of Physical Education and Sports
关键词
“营改增”
体育产业
影响
税率
税额
体育服务企业
business tax replaced bu value-added tax
sport industru
influence
tax rate,tax
sports service enterprise
