The Research Of Finance And Tax Policy Promoting Tourism Industry Development In China

Since the 1990s, China's implementation of adopt government-leading tourism industry development strategy, make up of the ineffectiveness of the market in resource allocation. Tourism market resource allocation failure mainly displays in the development of tourism has obvious external benefit, namely: tourism resource are scarcity, the production principle of tourism has the characteristics of public goods, and tourism market information are asymmetry. Fiscal policy and tax policy are the important means of compensating for tourism resources allocation market failure. With the strong support of fiscal policy and tax policy, the tourism industry has been developed rapidly, and established strategic position in the national economy, how to make better financial and tax policies to promote the development of the tourism industry, satisfy the people's growing tourism demand, promote the development of national economy, achieve"the twelfth five-year"travel planning goal are the important tasks before us. This paper summarized the status and role of the tourism industry in our national economy, and pointed out the theoretical basis of fiscal policy and tax policy promoting tourism industry, analyzed the function and insufficiency of fiscal policy and tax policy promoting tourism industry during its'development process, put forward the fiscal policy and tax policy suggestions of promoting the development of tourism. The innovation of this paper was proposed the following suggestions after analyzed the function and insufficiency of the current fiscal policy tax policy: continue to invest more finance capital in tourism industry, guide the social capital invest in tourism, at the same time, with more finance capital was put in tourism industry, we should establish effective financial investment performance evaluation system and effective supervision mechanism, and ensure financial investment to maximize benefit, further develop the guidance effect of tax policy, and promote the development of low carbon tourism.