中国体育用品业经济活动中的税收问题研究
摘 要：采用理论分析和案例实践分析的方法，以经营体育用品业为主体在经济活动中的税收问题进行研究。我国体育用品业存在自主研发薄弱导致难以享受税收优惠，体育用品企业税收负担沉重，对体育用品品牌等无形资产征税导致的保护与支持力度减弱等税收问题，并针对性提出加大体育用品业科技研发的税收优惠力度，减轻体育用品业税收负担，扶持与保护我国体育用品品牌的税收政策建议，以充分发挥税收政策的引导、调节与激励作用。
关键词：体育用品业；经济活动；税收政策；生产经营；流转课税；所得课税；经营成本；市场竞争力
中图分类号：G80-052 文献标志码：A 文章编号：1007-3612（2012）11-0011-05
Research on Taxation Issues of Sporting Goods Industry Economics Activity in China
YANG Jingzhong1，LU Qinghua2，YI Jiandong3
（1.Liming Vocational University， Quanzhou 362000， Fujian China；2.Business Management Institute of Huaqiao University， Quanzhou 362021， Fujian China； 3. Jiangxi Finance and Economics University， Nanchang 330013， Jiangxi China）
Abstract：By using the method of theoretical analysis and the case practice analysis， the paper researches the taxation issues in the business operation of sporting goods as the main business. China’s sporting goods industry is weak in independent R&D， thus they can hardly enjoy the tax preferential benefit. And the companies in this industry have heavy tax burden. In addition， the taxation on the intangible assets such as brand of sporting goods leads to weak support and protection in policy. The paper proposes to enhance the tax preference policy to the R&D of sporting goods， alleviate the tax burden of this industry， support and protect tax policy proposals for the sporting goods brand so as to fully display the function of guidance， regulation and incentive of the tax policy.
Key words： sporting goods industry； economics...
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