Public Stadium Operation —Fiscal and Taxation Stimulus Model and Its Chinese Way of Thinking

Employing related theory and comparative analysis method, this paper makes a qualitative study of the public stadium operation with the support of fiscal and taxation policy so as to research on the fiscal and taxation stimulus model and impact of the city public stadium operation.It also makes a comparative analysis of city public stadium operating stimulus model for the impetus of international fiscal and taxation policy, and learns from the fiscal and taxation stimulus model, as well as the mature policy and experience of the international public stadiums.The research can explain, firstly, the fiscal and taxation stimulus model is closely related to the operation of city public stadiums, secondly, the fiscal and taxation stimulus system of city public stadiums in China can be constructed provided that China learns from the fiscal and taxation stimulus model in the foreign public-private partnerships on the basis of the domestic situation of infrastructure investment and operation in stadiums.