Research on Tax Burden of Public Sport Facilities in China

By the methods of the literature review and the investigation,this paper analyzes the tax burden of the public sport facilities.The result shows that the public sport facilities should pay ten types of tax and the theoretical tax burden is too high,but the practical tax burden is too low.The gross income,operating income properties,area covered,the location and the original investment are the mainly factors which impact the tax burden of the public sport facilities.The low gross income,the more percent of income from rent,the unreasonable tax policy,the large scale and the high investment were the major factors that lead to the heavy tax burden.It put forwards some suggestions such as specifying the preferential tax policies,relieving the real estate tax,the land tax and the corporate income tax,increasing the income and perfecting the income structure,controlling the scale and investment of the new sport facilities,building the small and medium-sized sport facilities,in order to relief the tax burden of the public sport facilities.