中文摘要：

采用文献资料和专家访谈等方法就体育场馆不同运营模式的税收筹划问题进行研究。认为，在房产税和城镇土地使用税的筹划方面，事业单位自主运营模式和委托经营的筹划思路是争取享受现有的免税政策；企业自主运营模式的筹划思路是争取困难减免或规避成为纳税主体；承包经营在发包方为免税机构的情况下应以内部承包为主，发包方为非免税机构时，则需根据税负平衡点选择从价计征或从租计征；租赁经营的筹划思路是区分房屋租赁收入与设施设备及服务等收入，以降低税基；营业税的筹划思路是争取适用低税率科目。在分析武汉体育中心税收筹划典型案例的基础上，提出聘请专业税务师进行税收筹划，灵活选择运营模式，优化涉税经营方案，强化体育场馆内部财务管理并积极争取税务部门支持等建议，支持体育场馆运营机构通过税收筹划合理降低税负。

英文摘要：

By the methods of the documents and the interview, the paper studied the tax planning on the different operational model of the sport facilities. It considered that on the tax planning of the property tax and the tax on using urban land, the routes for the sport facilities operated by the public organi- zation absolutely and the commission management was enjoying the existing tax-exempted policy, the routes for the company were striving for the tax breaks by the deficit or escaping the tax duty, the route for the contract management was choosing the internal contract management on the awarding was tax-exempted, and choosing the lean or the property by the balance point, the route for the lease management was discriminating between the fixed rent and the rent of the equipment to reduce the tax base, and the planning route for the sales tax was applying to the lower tax rate. On the basis of analyzing the case of Wuhan City sports center on tax planning, it put forwards some suggestions such as employing the professional tax accountants plan the tax, flexibly choosing the operational model to optimize the taxed business, strengthening the finance management, and striving for the support from the tax department to back the management organization of sport facilities to reduce tax burden by the tax planning.