体育行业相关产业税收优惠政策汇编

前 言习近平总书记指出，发展体育事业不仅是实现中国梦的重要内容，还能为中华民族伟大复兴提供凝心聚气的强大精神力量。第十五届全国运动会（以下简称 “十五运会”）将于 2025 年 11 月 9 日至 21 日在广东、香港、澳门举行。作为粤港澳三地共同承办的我国规模最大、水平最高、影响最广的综合性运动会，十五运会不仅承载着继续推动中国体育事业发展的重任，更是粤港澳大湾区在体育交流与合作上的新里程碑。广州作为全国体育产业发展的前沿城市，拥有丰富的体育资源和良好的市场基础，诸多举措勇开先河。十五运会的承办将为广州 “老城市” 经济的发展注入了 “新活力”。为进一步发挥税务服务经济大局的作用、激发体育产业发展动能，广州税务部门聚焦壮大体育产业，重点围绕加快体育场地设施建设、推动体教融合、支持企业发展、促进投资布局、拓宽行业影响等多个维度，编制了《体育行业相关产业税费优惠政策汇编》，助力提升城市整体形象、推动当地文旅行业发展、激发市民参与体育运动的热情，在促进体育赛事发展的同时，带动相关旅游产业的发本《汇编》内容仅供学习参考，如遇政策调整或与实际政策不一致的， 体育强则中国强，国运兴则体育兴。展与创新。以上级政策规定为准。 一、关于市场主体、人才及广州区域的相关优惠政策（一）扶持中小微企业······························································11. 增值税小规模纳税人减免政策2. 小型微利企业减免企业所得税政策3. 个体工商户减征个人所得税政策4. “六税两费” 减免政策··················································································3（二）强化人才支撑································································31. 境内上市公司授予个人的股票期权、限制性股票和股权奖励在不超过 36 个月的期限内缴纳个人所得税政策····························································································32. 上市公司股权激励单独计税个人所得税政策3. 高新技术企业技术人员股权奖励分期缴纳个人所得税政策4. 个人以技术成果投资入股递延缴纳个人所得税政策5. 符合条件的外籍专家取得的工资、薪金所得可免征个人所得税（三）广州区域性税收优惠政策1. 设在广州南沙先行启动区符合条件的鼓励类产业企业减按 15% 的税率征收企业所得税政策2. 广州南沙高新技术重点行业企业亏损结转年限延长至 13 年政策3. 在广州南沙工作的香港（澳门）居民其个人所得税税负超过香港（澳门）税负的部分予以免·······································································································94. 粤港澳大湾区高端紧缺人才个人所得税优惠政策二、体育产业税收优惠（一）体育场馆建设、运营1. 国家机关、军队、人民团体、财政补助事业单位、居民委员会、村民委员会拥有的体育场馆，用于体育活动的房产、土地，免征房产税和城镇土地使用税 ·4··1·········································································1···································································1·····································································2·······················································4······································5···············································6·································7·················································7·7·······························8征政策················································10··················································12······················································12·····································12 ·5·2. 经费自理事业单位、体育社会团体、体育基金会、体育类民办非企业单位拥有并运营管理的体育场馆，同时符合下列条件的，其用于体育活动的房产、土地，免征房产税和城镇土地使用税·133. 企业拥有并运营管理的大型体育场馆，其用于体育活动的房产、土地，减半征收房产税和城镇土地使用税······························································································14（二）体育票务服务·······························································151. 纪念馆、博物馆、文化馆、文物保护单位管理机构、美术馆、展览馆、书画院、图书馆在自己的场所提供文化体育服务取得的第一道门票收入免征增值税···································152. 一般纳税人发生文化体育服务类应税行为可以选择适用简易计税方法计税，按照 3% 的征收率计算缴纳增值税························································································15（三）赛事转播报道·······························································161. 对广播电视运营服务企业收取的有线数字电视基本收视维护费和农村有线电视基本收视费，免征增值税································································································16（四）体育福利彩票·······························································161. 体育彩票个人所得税优惠政策·······································································16（五）体育赛事奖金·······························································171. 省级人民政府、国务院部委和中国人民解放军军以上单位，以及外国组织、国际组织颁发的科学、教育、技术、文化、卫生、体育、环境保护等方面的奖金免征个人所得税············17（六）特需体育器材及专用服装················································181. 国家体委所属国家专业队进口的（包括国际体育组织赠送和国外厂商赞助）和中国人民解放军总参谋部所属军事体育工作大队进口的特需体育器材（含测试仪器）和特种比赛专用服装，予以免征进口关税和增值税·············································································18三、体育相关产业税收优惠··········································19（一）制造业········································································191. 先进制造业增值税加计抵减税收优惠政策·························································192. 制造业、科学技术服务业等行业增值税留抵税额退税政策·····································193. 企业发生的符合条件的广告费和业务宣传费支出准予扣除政策·······························214. 软件产品增值税即征即退政策·······································································225. 设备、器具扣除有关企业所得税政策······························································22（二）科创产业·····································································231. 研发费用加计扣除企业所得税优惠政策····························································232. 服务贸易类技术先进型服务企业减按 15% 的税率征收企业所得税政策······················253. 技术先进型服务企业减按 15% 的税率征收企业所得税政策····································264. 高新技术企业和科技型中小企业亏损结转年限延长至 10 年政策······························27 ·6·5. 软件企业即征即退增值税税款作为不征税收入政策·············································286. 非营利科研机构、高等学校接受企业、个人和其他组织机构基础研究资金收入免征企业所得税政策······································································································297. 高新技术企业出口退（免）税政策··································································31（三）现代服务业··································································321. 在境外提供的文化体育服务、教育医疗服务、旅游服务免征增值税政策·····················322. 跨境电子商务出口退运商品税收政策······························································323. 跨境电子商务零售出口适用增值税、消费税退（免）税政策··································334. 跨境电子商务综合试验区零售出口货物试行增值税、消费税免税政策·······················345. 国际货物