1. Government measures (1) Vigorously attract social investment.

Encourage social capital to enter the sports industry, build sports facilities, develop sports products, and provide sports services.

Further expand investment and financing channels in the sports industry, support qualified sports products, services and other companies to go public, support qualified companies to issue corporate bonds, corporate bonds, short-term financing bonds, medium-term notes, small and medium-sized enterprise collective notes and small and medium-sized enterprise private placement bonds and other non-profit

Financial corporate debt financing tools.

All types of financial institutions are encouraged to actively develop new products, explore new businesses, and increase credit varieties suitable for small, medium and micro sports enterprises on the basis of controllable risks and sustainable business.

Support the expansion of opening up to the outside world and encourage overseas capital to invest in the sports industry.

Promote and use various models such as government and social capital cooperation to attract social capital to participate in the development of the sports industry.

The government guides the establishment of sports industry investment funds funded by social capital.

Where conditions permit, special funds for sports development can be set up to provide project subsidies, loan discounts and rewards to qualified enterprises and social organizations.

Encourage insurance companies to launch diversified insurance products around needs such as fitness and leisure, competition performances, venue services, and outdoor sports.

(2) Improve fitness consumption policies.

Governments at all levels must incorporate national fitness funding into their fiscal budgets and keep it consistent with national economic growth.

It is necessary to increase investment and arrange investment to support the construction of sports facilities.

It is necessary to arrange a certain proportion of fiscal funds such as sports lottery public welfare funds to actively support mass fitness consumption through various methods such as government purchase of services, encourage public sports facilities to be opened for free or at low fees, and guide business entities to provide public welfare mass sports and fitness services.

Encourage and guide enterprises, institutions, schools, and individuals to purchase sports injury insurance.

Further study on preferential policies to encourage mass fitness consumption.

(3) Improve tax and price policies.

Fully consider the characteristics of the sports industry, include sports services, supplies manufacturing and other supporting technologies into high-tech fields supported by the state, and levy corporate income tax at a reduced rate of 15% for sports enterprises recognized as high-tech enterprises.

Social organizations that provide sports services and are recognized as non-profit organizations eligible for corporate income tax exemptions will enjoy relevant preferential policies in accordance with the law.

Qualified advertising expenses incurred by sports enterprises that comply with tax laws can be deducted before tax.

Implement the pre-tax super deduction policy for creative and design expenses of qualified sports enterprises.

Implement the business tax rate of 3% for enterprises engaged in the cultural and sports industry.

Enterprises are encouraged to donate sports clothing, equipment and equipment to support the development of sports in poor and rural areas. Donations to sports that meet the conditions stipulated in tax laws and regulations will be deducted when calculating taxable income in accordance with relevant regulations.

Real estate and land used by sports venues for their own use can enjoy preferential treatment on property tax and urban land use tax.

The prices of water, electricity, gas and heat in fitness venues such as sports venues shall not be higher than general industrial standards.

(4) Improve planning layout and land policies.

All localities should incorporate land for sports facilities into urban and rural planning, overall land use planning and annual land use plans, and rationally arrange land needs.

Newly built residential areas and communities must be equipped with mass fitness-related facilities in accordance with relevant standards and specifications, with indoor per capita building area of ??no less than 0.1 square meters or per capita outdoor land of no less than 0.3 square meters, and should be designed and constructed simultaneously with the main projects of the residential areas.

, put into use simultaneously.

Where there are no mass fitness facilities in old urban areas and established residential areas, or where the existing facilities do not meet the requirements of planning and construction indicators, they must be improved through various methods such as renovation.

Make full use of country parks, city parks, public green spaces and vacant urban spaces to build mass sports facilities.

Encourage grassroots community cultural and sports facilities to be fully constructed and enjoyed.

Support enterprises and units in old cities and established residential areas to use the existing real estate and construction land obtained through the original allocation to build sports facilities. Non-profit sports facility projects that comply with the allocated land catalog can continue to use the land through allocation;

Commercial sports facilities projects in the allocated land catalogue, which have been operated continuously for more than one year, can handle the land use procedures through agreement transfer.

(5) Improve talent training and employment policies.

Encourage qualified colleges and universities to set up sports industry majors, focusing on cultivating professional talents in sports management, creative design, scientific research, intermediaries, etc.

Encourage investment from multiple parties, carry out various vocational education and training, strengthen school-enterprise cooperation, cultivate comprehensive sports industry talents through multiple channels, and support retired athletes to receive re-employment training.

Strengthen international exchanges and cooperation in talent cultivation in the sports industry, strengthen theoretical research on the sports industry, and establish a sports industry research think tank.

Improve the multi-level talent reward system where the government, employers and society complement each other, and reward and fund talents in creative design, independent research and development, operation and management, etc.

Strengthen entrepreneurial incubation and study support policies for innovative and entrepreneurial talents.

Encourage retired athletes to work in the sports industry.

Encourage streets and communities to hire sports professionals to provide mass fitness guidance.

(6) Improve intangible assets development, protection and innovation-driven policies.

Through naming, cooperation, sponsorship, advertising, franchising and other forms, we will strengthen the development of intangible assets such as names and logos of sports organizations, stadiums, sports events and activities, and improve the level of creation, application, protection and management of intangible assets.