中文摘要：

体育服务业成为当今全球体育产业发展的重要内容和发展趋势。采用文献资料、比较分析和综合分析等方法,对我国税收政策与体育服务业发展之间的关联性进行定性研究。研究表明:税制与税收政策的不健全与不完善,对我国体育服务业发展形成诸多的制约因素。同时,税收政策自身的产业经济调控作用,能够较好地以税收政策为依托,激励我国体育服务业的快速、持续发展。

英文摘要：

Sports service industry becomes an important global sports content industry development and trends. Based on doe- umentation, comparative analysis and comprehensive analysis and other methods, the qualitative research was achieved in as- sociation between service of China tax policy and sports development. It shows that as the tax system and tax policy is imper- fect to large degree, and there are many constraints in the development of China sports service industry. Meanwhile, the tax policy has regulation of its own on industry and economy, which is able to rely on tax policy to encourage sustainable develop- ment for China sports service industry.