To Promote Tourism Development In China's Fiscal Policy

With the development of our national economy and the support of the government, tourism in China has grown tremendously and it has already turned to be a new growth point in national economic development. It has also become a major sector that earned foreign exchange through exportation of its products. Its development has given strong impetus to the development of related industries, for example: financing, post, telecommunications and so on. It also created many employment opportunities for China. It not only has a great and far-reaching influence on the development of our economy, but also is very important to the stability of our society. In the present excellent situation, we should take measures to develop our tourism and make it to reach a new stage.The tourism in China has been developing under the support and the control of the government. The strategy needs the support of public finance and tax policy from the government. It means the government should put lots of fiscal funds to the sector of tourism, it also means the government should give some more favorable policies in taxation and creates a good economic environment. The strategy is suitable to the national conditions and the practice of the last twenty years has proved it correct. We should keep on going with this strategy and still give more fiscal support.China has achieved marked progress in tourism. But there has appeared some problems in tourism. We should solve these problems so that the tourism could develop continuously. When we look into literatures, we could find out that many papers focus on tourism products structure, tourism enterprise scale, tourism industry. There are few papers on public finance and taxation of tourism. This paper is trying to do some study on public finance and taxation of tourism.This thesis is divided into four parts: First part: It tells the status of tourism in national economics and explains the meaning to develop tourism.Second part: I have described the mechanism of public finance and taxation policy in tourism. Public finance and taxation policy is very important in protection and development of tourism resources, standardization of tourism market, Construction of infrastructure for tour and destination campaign for tourists. I have made a detailed analysis on mechanism of public finance and taxation policy from these aspects.Third part: I have given a summary of the existing public finance and taxation policy of tourism. Meanwhile, I have also analyzed the effect of the public finance and taxation policy in tourism. Then I compared the policy with that in developed countries. At last, I find out some problems in existing public finance and taxation policy of tourism,Fourth part: To deal with the problems existing in public finance and taxation policy of tourism, in order to further promote the development of tourism, I put forward some suggestions to solve these problems.