Fiscal and Tax Policies Stimulate the Development of New Quality Productive Forces in Sports: Theoretical Logic, Function Mechanisms and Policy Design

Using the methods of literature review and theoretical analysis, this study takes a dual perspective of fiscal and tax policies to conduct a specific analysis of the theoretical logic and mechanisms of fiscal and tax incentives for government fiscal and tax macroeconomic policies promoting new quality productive forces in sports. The study shows that its theoretical logic lies in shaping production relations that are compatible with the new quality productive forces in sports, stimulating scientific and technological innovation sources align with the new quality productive forces in sports, innovating sports new industries, new business models and new modes, and creating talent pools that are conducive to the development of new quality productive forces in sports. Its mechanism lies in fiscal incentives' stimulating scientific and technological innovation, talent innovation and industrial innovation, driving a qualitative leap in new quality productive forces in sports. Tax incentives encourage micro-level operators in the sports industry to make innovative investments in technological research and development, stimulate talent innovation and optimize the allocation of resources and factors. Therefore, this study, based on its core three elements of new quality productive forces in sports, focuses on its bottlenecks. That is, fiscal and tax policies are to designed to ensure the new "labor material" elements to stimulate sports-related technological innovation, and they are planned as a whole on the new "labor object" elements to stimulate the sports industry innovation. Finally, fiscal and tax policies optimize the new "laborers" elements to stimulate the innovation by high-end sports talents.