Implementation of Financial and Taxation Support for the Sports Industry——Oriented with the Fiscal and Taxation Attributes of Policies

In the new developmental era, the implementation of fiscal and taxation policies is an important step to promote the highquality development of sports industry. The research is supported by the theory of public finance, using research methods such as literature research, logical analysis, etc., to deeply explore the “fiscal factors” that restrict the implementation of the sports industry's fiscal policies. The fiscal nature requires that the policies must comply with the relevant fiscal and taxation rules. Financial support,statutory finance and taxation, and departmental coordination have restricted the implementation of policies from different levels.Financial resources are the material basis of the sports industry's fiscal and taxation policies. To implement the sports industry's fiscal and taxation policies, it is necessary to increase the sports industry's financial input, and to reasonably divide the government's powers and expenditure responsibilities. Statutory fiscal and taxation are the institutional constraint of the sports industry's fiscal and taxation policy. The policy implementation should conform to the development of fiscal and taxation law and leap to “rule of law”.The sports industry's fiscal and taxation policies span multiple sectors such as sports, finance and taxation, and science and technology. It is necessary to strengthen coordination and work together to promote the implementation of the policies.