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《Zhejiang Sport Science》 2014-01
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Review on Domestic and International Researches on Fiscal Policies for Professional Sports Clubs

ZHAO Yi-ni;ZHENG Fang;PE Department,Normal College,Zhejiang University;  
The professional sports not only have apparent economic value,but also have deep social value and a great influence to society.In view of this,the fiscal policy as the one of the most direct economic policies to support the development of the professional sport should be continue to implement.In this paper,by reviewing the literatures of domestic and foreign professional sports with government subsidies and tax policies and deeply analyzing the existing fiscal policies of professional sports of our country,the author provide the fiscal policies theoretical basis of professional sports clubs.So that the professional sports have a great development in the future.
【CateGory Index】: G80-05
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