体育产业财税支持何以落地——以政策财税属性为视角

Implementation of Financial and Taxation Support for the Sports Industry——Oriented with the Fiscal and Taxation Attributes of Policies

在新的发展时期和新的发展阶段,运用财税推动体育产业高质量发展,助力其成长为国民经济支柱性产业,除发力政策增量,还需高度重视政策的执行。以公共财政和财政法治相关理论为支撑,运用文献资料研究、逻辑分析等研究方法,在厘清制约体育产业财税政策执行“财税因素”基础上,探究破解之策。研究认为,制约体育产业财税政策执行的财税因素包括政府财力、财税法定原则、体育与相关部门的协同水平。财力是体育产业财税政策的物质基础,落实体育产业财税政策需要加大体育产业财政投入,并合理划分政府间体育产业发展事权与支出责任;财税法定原则是体育产业财税政策的制度约束,执行体育产业财税政策应顺应财税法治发展,向“法治主治”跨越和跃升;体育产业财税支持横跨体育、财税、科技等多个部门,需要以协同促行动,协力推动政策落地。

In the new developmental era, the implementation of fiscal and taxation policies is an important step to promote the highquality development of sports industry. The research is supported by the theory of public finance, using research methods such as literature research, logical analysis, etc., to deeply explore the “fiscal factors” that restrict the implementation of the sports industry’s fiscal policies. The fiscal nature requires that the policies must comply with the relevant fiscal and taxation rules. Financial support,statutory finance and taxation, and departmental coordination have restricted the implementation of policies from different levels.Financial resources are the material basis of the sports industry’s fiscal and taxation policies. To implement the sports industry’s fiscal and taxation policies, it is necessary to increase the sports industry’s financial input, and to reasonably divide the government’s powers and expenditure responsibilities. Statutory fiscal and taxation are the institutional constraint of the sports industry’s fiscal and taxation policy. The policy implementation should conform to the development of fiscal and taxation law and leap to “rule of law”.The sports industry’s fiscal and taxation policies span multiple sectors such as sports, finance and taxation, and science and technology. It is necessary to strengthen coordination and work together to promote the implementation of the policies.