Guofa [2065438+04] No.46 shows that in addition to attracting social investment; In addition to improving the fitness consumption policy, planning layout and land policy, talent training and employment policy, intangible assets development and protection and innovation-driven policy, and optimizing the market environment, we must further improve the tax and fee price policy.
Guo Fa [2065438+04] No.46 pointed out that sports services, goods manufacturing and its supporting technologies should be brought into the high-tech fields supported by the state with full consideration of the characteristics of the sports industry. For sports enterprises recognized as high-tech enterprises, corporate income tax shall be levied at a reduced rate of 15%.
Social organizations providing sports services that meet the conditions for non-profit organizations to be exempted from enterprise income tax shall enjoy relevant preferential policies according to law.
Eligible advertising expenses incurred by sports enterprises can be deducted before tax if they conform to the provisions of the tax law. Implement the pre-tax deduction policy for creative and design fees of qualified sports enterprises.
Business tax shall be levied at a reduced rate of 3% for enterprises engaged in cultural and sports industries.
Encourage enterprises to donate sports clothes, equipment and equipment to support the development of sports in poor areas and rural areas. Donations to sports undertakings that meet the requirements of tax laws and regulations shall be deducted when calculating taxable income in accordance with relevant regulations.
Property and land occupied by sports venues can enjoy property tax and urban land use tax concessions.
The price of water, electricity, gas and heat in gymnasiums and other fitness places shall not be higher than the general industry standard.
Developing sports undertakings and industries is an inevitable requirement for improving the physical quality and health level of the Chinese nation, which is conducive to meeting the diverse sports needs of the people, safeguarding and improving people's livelihood, expanding domestic demand, increasing employment, cultivating new economic growth points, carrying forward the national spirit and enhancing national cohesion and cultural competitiveness.
Guofa [2065438+04] No.46 proposed that by 2025, a sports industry system with reasonable layout, perfect functions and complete categories will be basically established, with more sports products and services, continuous improvement of market mechanism and stronger consumer demand, which will obviously improve the driving role for other industries. The total scale of sports industry will exceed 5 trillion yuan, which will become an important force to promote the sustainable development of economy and society.