CAJ | 학술논문

采用文献资料调研、数理推算和综合分析等方法，通过梳理我国体育服务业现行的涉税政策，前瞻了体育服务业即将实行的“营改增”政策，并基于此对体育服务企业中的一般纳税人和小规模纳税人在“营改增”前后的综合税负变化分别进行了匡算。研究发现，前者的综合税负将略有上升，而后者的综合税负将略有下降。由于“营改增”可能扩大大型体育服务企业和小型体育服务企业的综合税负差距，加之我国体育服务业的整体税费负担较重，不利于促进体育服务业的发展壮大。因此，在大型体育服务企业采取增大抵扣和服务提价策略都难以有效降低税负的情况下，国家应降低增值税、企业所得税以及其他税费等方面的负担以扶持体育服务企业。
채용문헌자료조연、수리추산화종합분석등방법，통과소리아국체육복무업현행적섭세정책，전첨료체육복무업즉장실행적“영개증”정책，병기우차대체육복무기업중적일반납세인화소규모납세인재“영개증”전후적종합세부변화분별진행료광산。연구발현，전자적종합세부장략유상승，이후자적종합세부장략유하강。유우“영개증”가능확대대형체육복무기업화소형체육복무기업적종합세부차거，가지아국체육복무업적정체세비부담교중，불리우촉진체육복무업적발전장대。인차，재대형체육복무기업채취증대저구화복무제개책략도난이유효강저세부적정황하，국가응강저증치세、기업소득세이급기타세비등방면적부담이부지체육복무기업。
The methods of literature review ,mathematical calculations and comprehensive analy-sis have been used in this paper .By summarizing the existing tax -related policy in China ,we preview the policy of replacing the BT with a VAT ,which is about to be implemented in sports service industry ,and we estimate roughly the gross tax burden changing before and after the replacing ,aimed at ordinary taxpayers and small taxpayers .The study finds out that the gross tax burden will increase slightly in the former ,and decrease slightly in the latter .The develop-ment and growth of sports service industry will not be promoted ,due to the widening gap be-tween big and small sports service enterprises ,which is probably caused by replacing the BT with a VAT .Moreover ,the tax and fee burden is relatively heavy in sports service industry in China .Thus ,the strategy of increasing the deduction and raising service price in big sports service enterprises fails to lower the tax burden effectively .In this circumstances ,the state should reduce VAT ,enterprise income tax and other kinds of tax and fee ,to support and pro-mote the development and growth of sports service industry .