中文摘要：

为研究公共体育场（馆）运营的财税激励模式与作用，运用理论分析和比较分析方法对财税政策扶持城市公共体育场（馆）运营开展定性研究，对国际上财税政策促进城市公共体育场（馆）运营的激励模式进行比较分析，学习国际公共体育场（馆）的财税激励模式和成熟的政策经验。以此说明：一方面，财税政策激励模式与城市公共体育场（馆）运营具有肾密的关联性；另一方面，立足中国体育场（馆）公共基础设施投资运营的现实国情，借鉴国外公私合作的财税政策激励模式，构建中国城市公共体育场（馆）运营的财税政策激励体系。

英文摘要：

Employing related theory and comparative analysis method, this paper makes a quali- tative 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 op- eration. 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 taxa- tion stimulus model, as well as the mature policy and experience of the international public sta- diums. 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.