欢迎扫描下方二维码关注： 2) 体育场馆取得的收入主要用于场馆的维护、管理和 劃步展 前一年度登记管理机关的检查结论为"合格"（当 (3) 年新设立或登记的除外) 减半征收条件 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。 不享受优惠的情形 高尔夫球、马术、汽车、卡丁车、摩托车的 比赛场、训练场、练习场 除另有规定外 享受房产税、城镇土地使用税优惠政策。 体育场馆辅助用房及配套设施用于非体育活动的部分 理受上述税收优惠。 【增值税】 号 ● 一般纳税人发生文化体育服务可以选择适用简易计 税方法计税，按照3%征收率计算缴纳增值税。 体育服务 是指组织举办体育比赛、体育表演、体育活 动，以及提供体育训练、体育指导、体育管 理的业务活动。 ● 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。 在境外提供的文化体育服务 是指纳税人在境外现场提供的文化体育 服务。 【 企业所得税】 小型微利亚洲 年应纳税所得额不超过300万元的部分，减按25%计 入应纳税所得额，按20%的税率缴纳企业所得税， 实际税负为5% 政策延续至2027年12月31日。 供稿：广东 ...

《通知》中显示包括郑州市奥林匹克体育中心全民健身中心、郑州市奥林匹克体育中心体育场、郑 州市奥林匹克体育中心游泳馆、郑州市体育场、郑州市体育馆、河南省体育场馆中心网球场、河南省体 育场馆中心游泳馆、河南省体育场馆中心网球馆、河南省体育场馆中心体育场、河南省体育场馆中心跳 水馆、中牟县全民和老年健身示范园、巩义市体育馆、新密市体育中心体育场、新郑市炎黄体育中心体 育场、郑东新区市民体育公园（体育场）等郑州市属或位于郑州市的这些体育场馆获中央补助，整个河 南省入选《通知》的体育场馆共计136个。 记者从郑州市体育局获悉，国家体育总局办公厅日前印发《关于公布2026年接受中央资金补助向社 会免费或低收费开放公共体育场馆和2025年未按规定向社会开放场馆名单的通知》，明确2026年中央补 助资金已提前下达，同时曝光4个未按规定开放的场馆并作出相应处理，彰显了国家推动公共体育场馆 惠民开放、完善全民健身公共服务体系的坚定决心。 公共体育场馆向社会免费或低收费开放，是提供普惠性、基础性、兜底性民生服务的关键抓手。 《通知》强调，各级体育行政部门要深刻认识这项工作的重要性和公益性，将其作为履行公共服务职 责、保障群众基本健 ...

Core Insights - The trend of increased sports participation has spread from first-tier cities to county-level areas, with young people in these regions increasingly engaging in various sports activities [2][12] - The sports economy in county areas is experiencing significant growth, with a reported 18.7% increase in sports consumption, surpassing urban averages [3][12] Group 1: Sports Participation Trends - Young people in county towns are increasingly participating in sports, with activities like badminton, basketball, and new sports like pickleball gaining popularity [2][12] - The availability of sports venues has become a challenge, with many young people reporting difficulty in booking facilities, indicating a surge in demand [6][11] - The shift in social activities from traditional gatherings to sports-related events reflects a changing culture among young people in these areas [25] Group 2: Economic Impact - The sports economy in county towns is revitalizing, with increased business for sports venues and related industries, leading to higher prices for facility rentals [4][16] - Local businesses, including sports equipment retailers, are benefiting from the rising interest in sports, with brands like Anta and Xtep capitalizing on the growing market [17] - The increase in sports events, such as marathons in county towns, is contributing to local economic development and community engagement [18][19] Group 3: Factors Driving Change - The COVID-19 pandemic has heightened public awareness of health, leading to a shift in perception of fitness as a vital investment in quality of life [21] - Consumer upgrades in county areas are focusing on health and fitness rather than luxury goods, indicating a shift in spending priorities [23] - Government initiatives to improve public sports facilities and promote fitness activities are facilitating this trend [24] Group 4: Challenges and Future Outlook - Despite the growth, challenges such as service standardization, talent shortages, and uneven facility distribution remain [26] - The sustainability of the sports economy in county areas will depend on maintaining quality supply alongside rising demand [27] - The ongoing development of county economies and the potential for increased consumer spending could further enhance the sports market in these regions [28]

新华社石家庄12月5日电（记者杨帆、张玮华）5日，记者从河北省体育局采访了解到，"十四五"期间河 北省科学推动北京冬奥会场馆后续利用，场馆赛事等级大幅提高、功能布局持续拓展。其中，张家口崇 礼奥林匹克公园已实现收支平衡并略有盈余，成为奥运场馆赛后利用的成功案例。 ...

Core Viewpoint - Pickleball is emerging as a popular sport in China, with Guangzhou being a leading city in its development, driven by the efforts of Wang Qingmin, the president of the Guangzhou Pickleball Association [1] Group 1: Development and Promotion - Wang Qingmin first encountered pickleball in Seattle in 2005 but only became passionate about it after trying it himself. He returned to Guangzhou in 2010 to promote the sport [2] - The Guangzhou Sports Bureau recognized the potential of pickleball in 2019, leading to the establishment of the Guangzhou Pickleball Association, which has since accelerated the sport's growth in the city [2] - The association has focused on promoting pickleball in schools, with significant participation from students. In 2021, a training program attracted 137 participants from 51 schools, far exceeding initial expectations [3] Group 2: Social Impact and Community Engagement - Pickleball serves as a social connector, fostering relationships among family members and colleagues, and bridging gaps across gender, profession, and age [2][3] - Community engagement initiatives have led to increased participation, with various creative competitions attracting more young professionals to the sport [4] Group 3: Innovations in Facilities - The establishment of unmanned, smart pickleball courts by Match Sports in 2024 allows users to manage bookings and access through a WeChat mini-program, significantly reducing operational costs [5] - This innovative approach has optimized the use of underutilized spaces, contributing to urban development projects [5] Group 4: Future Growth and Milestones - The Guangzhou Pickleball Association has achieved several milestones, including hosting the first international coaching training in 2018 and the first national pickleball competition in 2023 [6] - Wang Qingmin anticipates continued growth in the sport over the next five years, highlighting its appeal not just in skill but also in fostering harmony and inclusivity [6]

Core Viewpoint - The renovation of the over fifty-year-old Baoding Sports Center aims to revitalize the venue for both community fitness and professional sports, transforming it into a multifunctional facility that meets modern standards [1][2]. Group 1: Venue Renovation and Purpose - The Baoding Sports Center, built in 1973, has faced deterioration and has not hosted significant events since 2010 due to various structural issues [1]. - The renovation began in December 2022, restoring the venue to a functional state with upgrades to electrical, plumbing, and safety systems, as well as enhancing energy efficiency [2]. - The venue is being positioned as a "city-level fitness center" and a "smart sports complex," aiming to serve both community sports and professional events [1][2]. Group 2: Event Hosting and Community Engagement - The Baoding Sports Center is set to host the Hebei Five-a-Side Football Super League, which started on August 10, 2023, with 14 teams participating [2]. - The venue has already hosted 7 matches this season, with an average attendance of nearly 4,000 spectators per game [2]. - Events during the league include cultural markets and performances, enhancing community engagement and promoting local tourism [3]. Group 3: Economic Impact and Future Plans - The revitalization of the sports center is expected to convert event attendance into economic growth through a model that combines sports events with cultural tourism [4]. - Future plans include the construction of a new athletics field to further improve sports services in the area [4]. - The local government aims to establish Baoding as a hub for high-end sports events, integrating competitive sports, community fitness, and sports industry development [4].

Group 1 - The Qionghai Sports Center Gymnasium has officially completed construction and is now in trial operation [2] - The gymnasium is located on Wanquan River Road and is built to a medium-sized Class B standard, with a capacity of 6,000 spectators [2] - The facility is designed according to the first-class venue standards set by the Chinese Basketball Association, making it suitable for hosting domestic basketball events [2] Group 2 - The gymnasium will serve as one of the main venues for the upcoming 7th Hainan Provincial Games next year [2]

来到这儿，不光可以挥洒汗水，还可以感受一场酣畅淋漓的篮球比赛——"潘BA"。 潘火街道的社区篮球赛——"潘BA"正在激战中，场上球员生龙活虎，场下观众呐喊助威。 这里的运动场地超过8000平方米，如果不说，您是不是认为这是一个大型的体育场馆？来，揭晓答案！我们就在高架桥下。上方是车水马 龙，两边是万家灯火，桥下热火朝天。 当然，全民健身场所除了家门口方便的"小而精"，还要有地铁旁便利的"大而全"。 走出地铁站，紧邻的就是宁波甬江TOD体育公园，毫不夸张地说，迈出一步我就置身于体育公园当中了。 央视网消息：近年来，各地群众健身意识进一步增强，健身热情高涨。在浙江宁波，体育运动场地不仅在数量上持续增多，场景也变得更 加便利和多元，大家的健身方式不断出新。 还在为茶余饭后去哪儿健身烦恼吗？在浙江宁波鄞州区的潘火文体公园，这个就在家门口的健身场所将打消你的一切顾虑。 在这个位于市中心的173亩的体育公园内，除了篮球、足球、羽毛球之外，让大家感到特别意外的是还有一项运动——骑马，在市中心就 能享受到骑马这项运动，很便捷，就像买菜购物一样方便。 两年多的时间，这个体育公园已经接待了超过100万人次的市民群众，由此可见运动 ...

为了增强消费者的体验感，商圈也打出"运动品牌矩阵+场景化运动空间"的"组合拳"。夜幕降临，江边的滑板场热闹起来，大小朋友们都 来参与。接受记者采访的李依牧小朋友说，爸爸妈妈每周都会带她过来，上完滑板课，一家人也会在这里吃顿晚餐，度过周末的家庭时光。 央视网消息：当前，全运会赛事正带动全民运动热情升温。上海众多商圈、楼宇也充分利用闲置空间打造运动场所，徐汇滨江沿线的跑 道、滑板场、网球场等业态设施，不仅为市民游客提供了运动和社交场所，也为商圈带来了大客流，进一步激活消费新动能。 坐落于上海徐汇滨江的西岸梦中心，前身是上海水泥厂，也曾是艺术场馆的集聚地。如今，这里被打造成潮流打卡新地标，开放型的滨水 商业空间里融入了众多运动元素。而徐汇滨江长达十公里的岸线跑道，成为不少跑友的"心头好"，运动门店组织的跑团活动一大早就吸引了不 少人参与。 利用自身江景优势和空间优势，商圈内不仅吸引了户外品牌、滑雪品牌等实体店，徐汇滨江十公里沿线内还汇聚了滑板、露营、攀岩、网 球等多元运动业态，将运动场景从"消费场"拓展为"社交场"。周末午后，这家位于商场顶楼的网球场成为不少人的新选择。 在上海徐汇区的这家商场内，一场自由搏击业余公 ...

Core Insights - The transformation of old factory areas in Shijiazhuang into vibrant urban landmarks highlights a trend in urban renewal and adaptive reuse of industrial spaces [1][8] - The newly renovated smart sports venue has become a popular destination, operating 24/7 and featuring advanced facilities that cater to diverse consumer needs [12][14] Group 1: Venue Features - The smart sports venue occupies a renovated 12,000 square meter space, previously a coal machinery factory, now housing 20 sports courts [8][10] - The venue includes dedicated areas for children and offers a variety of sports such as badminton, basketball, and football, attracting a wide range of users [6][4] - Advanced technology allows users to book courts via a WeChat mini-program, with automated lighting and other smart features enhancing the user experience [12][14] Group 2: Popularity and Usage - Since October, over 33,000 visits have been recorded at the venue, with a single-day peak of over 5,000 visitors, indicating high demand [14] - The venue's success has led to an influx of sports-related businesses setting up nearby, further enhancing the area's appeal [16] Group 3: Broader Urban Development - The renovation of this sports venue is part of a larger initiative in Shijiazhuang, where three additional old factory sites are being transformed into comprehensive commercial centers that integrate sports, entertainment, and dining [23][18] - The overall trend reflects a growing interest in "sports + consumption" models, creating new urban experiences for residents [23]