| 摘要: |
| 依据纳税人主观心态、具体行为和后果严重程度,我国体育服务业纳税人的纳税风险可分为政策理解差错导致的轻度风险、不具有合理商业目的的避税安排隐藏的中度风险、规避行业协会自治之行为牵涉的高度风险3种。除却常规原因外,以上风险的产生还有其重要根源,包括税法规范的内容与形式缺憾、涉税经济信息的透明度缺憾、行业协会自治规范的合理性缺憾等。为提升纳税人的风险应对效果,提出多维建设性路径:体育主管部门参与本行业税法续造以提高相关规范的精准度,制定 《体育产业税制规范》以提升相关税法规范的易用性;行业协会主导联盟链建设以助力涉税经济信息透明化;完善行业协会自治规范中的财务管理指标,加强自身沟通与服务能力建设;培养纳税人熟练运用税法规范、积极配合税务执法的能力。 |
| 关键词: 体育服务业 纳税风险 类型识别 多维应对 |
| DOI： |
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| 基金项目:国家社会科学基金项目 (20BFX202) |
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| Type Identification and Multi-dimensional Response ofTax Risk of Sports Service Industry in China |
| SHI Xuan |
| (School of Law, Hebei University of Economics and Business, Shijiazhuang 050061 , China) |
| Abstract: |
| On the basis of the subjective mentality of taxpayers, specific behavior and severity of consequences, the tax risk of taxpayers in sports service industry in China can be divided into three kinds: mild risk caused by policy understanding error, moderate risk hidden by tax avoidance arrangement without reasonable commercial purpose, and high risk associated with avoiding the autonomy of industry association. In addition to the conventional reasons, the three kinds of risks also have their important causes, including the deficiency in the content and form of the tax law norms, the deficiency in the transparency of tax-related economic information, and the deficiency in the rationality of the self-governance norms of industry associations. In order to improve the risk response effect of taxpayers, multi-dimensional constructive path is proposed. The sports authorities should participate in the renewal of the tax law to improve the accuracy of the relevant norms, formulate the Sports Industry Taxation Norms to improve the ease use of relevant tax norms, improve the transparency of tax-related economic information through the construction of the leading alliance chain of the industry association, improve the financial management indicators in the industry association autonomy norms, strengthen the communication and service capacity, cultivate taxpayers’ ability to use the tax law norms and actively cooperate with tax enforcement. |
| Key words: sports service industry tax risks type identification multi-dimensional response |
