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随着我国体育赞助市场的发展,体育赞助的税收政策受到各方关注,但我国现行税法对于赞助的定位加大了企业体育赞助的成本,有关体育赞助的税收政策多以临时性的特别规定为依据,税收优惠力度有限,在一定程度上制约了企业体育赞助的积极性。为促进我国体育赞助市场的发展,需要根据我国体育赞助市场的实际情况,完善赞助的税收政策,选择适当的体育赞助税收政策措施,鼓励和引导企业投身于体育赞助,推进我国体育向市场化的转型。
With the development of sports sponsorship market in our country, the tax policy of sports sponsorship has drawn the attention of all parties. However, the current tax law of our country has increased the cost of corporate sports sponsorship for the positioning of sponsorship. The special tax provisions on sports sponsorship are mostly temporary special provisions Based on the limited tax incentives, to a certain extent, restricted the enthusiasm of corporate sports sponsorship. In order to promote the development of sports sponsorship market in our country, it is necessary to improve the sponsored tax policy according to the actual situation of the sports sponsorship market in our country, select appropriate sports sponsorship tax policies and measures, encourage and guide enterprises to devote themselves to sports sponsorship and promote the market-oriented Transformation.