CAJ | 학술논문

北京奥运会为拉动首都经济发展，促进相关产业的发展提供了广阔的前景，在此过程中涉及的税收政策是一项全新的课题，并且国际上没有成熟的奥运税收管理经验与做法可以借鉴，必须进一步探索奥运经济与税收的相关性及影响。完善奥运税收征管和服务工作，才能更好地使税收工作支持首都的经济快速发展。运用实证分析方法并查阅相关文献。在阐述中央税、共享税、地方税理论和分析我国税收立法体制实践的基础上，就北京奥运会税收中的现实问题提出了进一步改革完善的思路。
북경오운회위랍동수도경제발전，촉진상관산업적발전제공료엄활적전경，재차과정중섭급적세수정책시일항전신적과제，병차국제상몰유성숙적오운세수관리경험여주법가이차감，필수진일보탐색오운경제여세수적상관성급영향。완선오운세수정관화복무공작，재능경호지사세수공작지지수도적경제쾌속발전。운용실증분석방법병사열상관문헌。재천술중앙세、공향세、지방세이론화분석아국세수입법체제실천적기출상，취북경오운회세수중적현실문제제출료진일보개혁완선적사로。
The Beijing Olympic Games has provided the broad prospect for drawing the capital economy development and promoting the development of the correlation industry, the tax policy in this process is a brand - new topic, there is not a mature Olympic Games tax administration experience and procedure may profit from in the world, hence it＇s necessary to further explore the relationship and its influence of Olympic Games economy and the tax revenue, and only this can ensure the tax revenue work supporting the fast economical development of capital. The author utilizes the method of demonstration analysis and consulting correlation literature, with the elaboration of the central tax, the sharing tax and the local tax theory to analyze China＇ s tax revenue legislation system practice in the foundation and some advice for further reforms to the Beijing Olympic Games tax realistic question are proposed.