我国大众体育消费:理论探源、制约因素与实施策略

全面激励大众消费是构建以国内大循环为主体、国内国际双循环新发展格局的内在驱动力。本文采用理论分析、逻辑分析方法对当前大众体育消费的理论基础及制约因素进行研究。研究表明:当前,我国体育产品或服务供给力不足、体育消费税制体系激励缺位、微观主体税负沉重、政府调控政策落实不到位等制约了大众体育消费。激励大众体育消费不仅需要政府规制和宏观调控政策的激励,而且需要提升市场机制对体育消费的资源配置作用,实施"科技+体育"和"互联网+体育"深度融合,完善财税激励政策,大力培育体育消费市场,扩大体育消费人群规模,达到助推体育消费高质量发展的政策激励调控目标。

Mass Sports Consumption in China: Theoretical Exploration,Restrictive Factors and Implementation Strategy

Comprehensively encouraging public consumption is the internal driving force for building a new development pattern with domestic cycles as the main body and domestic and international dual circulation. This paper uses theoretical and logical analysis methods to study the theoretical basis and restrictive factors of the current mass sports consumption. Research shows that at present, China’s insufficient supply of sports products or services, the lack of incentive of sports consumption tax system, the heavy tax burden of micro subjects, and the inadequate implementation of government regulation policies restrict the mass sports consumption. Stimulating mass sports consumption not only requires government regulation and macro-control policies, but also needs to enhance the role of market mechanisms in resource allocation of sports consumption, implement the deep integration of "science and technology + sports" and "Internet + sports", improve fiscal and tax incentive policies, vigorously foster the sports consumption market, expand the scale of sports consumption groups, and achieve the policy incentive and control goal to boost the high-quality development of sports consumption.