摘要
Abstract
By means of literature review,interview and logical analysis,this paper made a deep research on the active sports fiscal policy which could promote the development of sports industry in China under the new normal.Based on an overview of the active fiscal policy in China,this paper points out that the active sports fiscal policy under the new normal leads the sports industry to enter the new period focusing on pursuing high quality development from the supply side.By means of reducing taxes and fees,we should open the benign development pattern with low cost and high profits simultaneously.At the same time,it is necessary to broaden sources of funds,and form multiple,efficient and scientific source of funds.At the present stage,the inaccurate positioning of government functions,the low efficiency of sports industry tax preference,and the inefficiency of fiscal policy supervision are the main obstacles to promote the development of sports industry.Aiming to provide useful reference for the theory of the sustainable development of China's sports industry under the new normal, this paper puts forward the following recommendations:rational definition of the scope of government functions;further in-creasing the tax preference of small and medium enterprises in sports industry;and reducing and eliminating the phenome-non of invalid supply in sports industry.关键词
新常态/积极的财政政策/积极的体育财政政策/体育产业Key words
new normal/active fiscal policy/active sports fiscal policy/sports industry分类
社会科学
