Abstract: Fiscal taxation policy is functioning in promoting the development of industries,economics,as well as balancing social society.It has become a natural tool in promoting sports industry and been wildly applied in many countries and districts.From the nineties of last century till now,taxation policies have been frequently put into practice,gradually playing the key role to keep the activation and quality of sports in China.However some policy documents and local realities show that there is the presence of type and function deficiency,inefficient utilisation and lack of industrial variation in the area of sports fiscal taxation.This has become a dilemma.Therefore,to get rid of the situation,it is necessary to take advantage of the fiscal taxation policy in the specific area to support and lead sports industry.On the one hand,policy in income and expenditure sectors should be applied spontaneously.On the other hand,there should be supplementary tool to be arranged properly within the specific fiscal taxation policy.In addition,fiscal taxation policy is supposed to be compatible with other utilisation of policies,so as to accomplish the mission of promoting the sports development.