体育产业税收优惠:规范设计与体系构造

Tax Incentives for Sports Industry:Normative Design and System Construction

无论是出于推动体育产业税收优惠的法律主治考虑,还是基于实现体育产业税收优惠的法际联动,通过税收优惠助导体育产业发展的整体考量,借助《体育法》修订契机,创设专门的体育产业税收优惠规范具有必要性。认为:欲制订实质公平、形式合法、技术正当的体育产业税收优惠规范,不仅要敢于突破既有体育产业税收优惠的治理生态,而且要严于遵循体育产业税收优惠的事理、税理与法理。秉持《体育法》优于税法的设计先导,坚持体育主管部门深度参与的立法策略,立足体育产业税收优惠体系建造的立法定位;依循从量能课税到比例原则,从税收法定到授权立法的设计基准;恪守易懂性、结构性、有效性和整体性的技术标准,遵循“税收优惠主导型”设计方案。

Whether it is on account of promoting the rule of law of the tax incentives for sports industry and realizing the inter-legal linkage pertaining to the tax incentives for sports industry,or taking the overall consensus of creating the tax incentives conducive to the sports industry into consideration,it is the right time to set up special tax incentives for sports industry with the help of the amendments to the Law of the People's Republic of China on Physical Culture and Sports(hereinafter as Sports Law).To formulate tax incentives for the sports industry that are of substantial rationality,formal legitimacy and technology justice,it is necessary to uphold the Sports Law superior to the design of the tax law,and adhere to the legislative strategy of the sports industry’s in-depth participation and the legislative position established on the basis of the tax incentives of sports industry.At the same time,it is necessary to follow the principles from the taxation on capacity to proportionality and the design basis from the tax legal prescription to the authorized legislation.It is also necessary to abide by the technical standards of intelligibility,structure,effectiveness and integrity,and follow the“tax incentive-oriented”design scheme.