The Comparison Study of the Financing and Taxing Policies in Sport Industry between China and the USA

In order to promoting the financing and taxing policies accelerate sustainable development of the sport industry in China. We mainly use the Contents Analysis to compare the financing and taxing policies in sport industry between the China and the USA from income policies, expenditure policies and management policies perspectives. We find:The financing and taxing policies constructed in income and expenditure framework, laid stress on public welfare, lack policy tools, the characteristics of the sport industry overlooked in China. The financing and taxing policies are rich, various and flexible in the USA. It is focusing on the characteristics of the sport industry. So we should learn from the USA in the financing and taxing policies in the sport industry, such as focusing on the characteristics of the sport industry, obeying the Benefit Law, balancing the economic and social benefits, and properly allocating financial routine powers and expenditure responsibilities between central government and local government.