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Jingdong book

奥运会前后主办城市税收经济与税收政策研究:以北京为例

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奥运会前后主办城市税收经济与税收政策研究:以北京为例

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《奥运会前后主办城市税收经济与税收政策研究:以北京为例》全面梳理了国内外奥运会主办城市税收政策资料,结合2008年北京奥运会期间的税收管理体系,初步探索出了奥运会与税收发展两者之间的互动关系,完成了奥运税收研究的基本理论构建。在经济测算的基础上,总结了包括北京市在内的奥运会主办城市提供专业奥运税收服务的经验教训,填补了国内甚至国际该领域的空白,为未来我国大型赛事和体育文化活动的税收政策支持和其他奥运申办城市奥运税收政策的制定提供了重要的参考。
《奥运会前后主办城市税收经济与税收政策研究:以北京为例》获得了国际奥委会研究中心(OSC)的资料帮助,《奥运会前后主办城市税收经济与税收政策研究:以北京为例》中部分研究结论得到了北京奥运会税务管理部门的肯定,说明本书具有一定的政策前瞻性和政策参考价值。

Author Description

杨越,1975年生,山东青岛人。毕业于中国人民大学财政金融学院,获经济学学士、硕士学位。2003年获中国社会科学院研究生院经济学博士学位。现任国家体育总局体育科学研究所副研究员。其他社会职务包括:ASPESD中方高级顾问;中国政策科学研究会研究员:《经济日报》奥运经济论坛顾问;《新京报》、《竞报》特约评论员;《体育科学》等国内外著名学术期刊审稿人。主要研究领域为:体育经济学、娱乐经济学、公共政策学。近年来,先后主持完成国家级、省部级课题18项,获得国家级优秀成果课题1项,获得省部级优秀成果课题3项。主要著作有(奥运赞助谋略)、(公共部门经济学)等,发表学术论文数十篇,部分论文被《新华文摘》、中国人民大学《复印报刊资料》转载。
Catalogue

上篇 基本理论篇——现代奥运会的税收问题研究
第一章 奥运经济、税收经济、税收政策理论综述
一、奥运经济的基本理论
二、税收经济的基本理论
三、税收政策的基本理论
第二章 奥运经济问题与税收相关性分析
一、奥运会主办城市公众与政府关注的主要经济问题
二、税收在解决奥运经济问题中的机制与作用
第三章 案例研究:以往奥运主办城市税收政策研究
一、奥运主办城市税收政策总览
二、奥运主办城市税收政策比较案例分析
三、结事爸
中篇 实证分析篇——北京奥运会中的税收经济与税收政策研究
第四章 奥运会对北京国民经济的影响数量分析
一、奥运会对北京经济增长的影响分析
二、奥运会前期投资对北京市主要产业的影响分析
三、奥运会后期北京市新兴产业的发展变化分析——以体育产业为例
第五章 奥运会对北京税收经济影响数量分析
一、奥运会之前北京地方税收经济的基本情况
二、奥运会给北京地方税收带来的主要变化
三、奥运会对北京地方税收产业分布影响分析
四、奥运会对北京地方税收不同税种影响分析
第六章 奥运期间北京奥运税务管理体系与税收政策措施分析
一、北京市奥运税收行政管理体系综述
二、北京奥运税收政策的基本内容
三、北京奥运税收政策解析——企业
四、北京奥运税收政策解析——个人
五、北京奥运税收政策解析——特定体育机构
六、北京奥运税收政策执行过程中取得的实际效果和存在的问题
第七章 奥运会后北京税收经济发展遇到的问题与政策建议
一、“奥运低谷效应”的基本原理和税收的作用
二、奥运后北京税收经济面临的严峻形势及其成因
三、奥运后北京税收经济变动趋势判断
四、促进后奥运时期北京税收经济发展的政策建议
五、促进后奥运时期北京体育产业发展的政策建议
下篇 启示篇——北京奥运税收政策对未来的借鉴意义
第八章 北京奥运税收政策对我国举办大型国际赛事的借鉴意义
一、北京奥运税收为国际体育赛事提供的基本政策框架
二、北京奥运税收为国际体育赛事提供的经济依据
三、北京奥运税收为国际体育赛事提供的法律依据
四、当前我国承办国际体育赛事存在的税收政策问题
五、未来我国承办国际体育赛事的税收政策建议
第九章 北京奥运税收政策对发展我国体育产业的借鉴意义
一、后奥运时代发展我国体育产业的战略意义分析
二、当前我国体育产业发展现状、问题和公共政策方向
三、北京奥运会确立了我国体育产业与税收经济的基本关系
四、北京奥运会促进了我国体育产业税收政策体系的构建
五、当前我国体育产业税收政策存在的主要问题
六、未来我国发展体育产业的税收政策建议
参考文献
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