Tourism Tax Revenue Effect And The Tax System To Improve The Thinking

In recent years, countries and regions have become increasingly concerned about tourism revenue. On the one hand, tourism taxation makes governments obtain additional revenue which is proved to be one of the most effective way. Government take advantages of this income and use it in regional investment, infrastructure construction, social services, and tourism development, and which brought enormous social and economic benefits. On the other hand, some Western countries on tourism revenue and in-depth study of the increasingly widespread and gradually, manage to establish a scientific and comprehensive tourism tax system.The next 10 years is called "the golden age". But for now, China's tourism industry revenue is still not formed a sufficient scientific rigor to the system. In the actual operation, are also increasingly highlighted the prevalence of tax revenue of China's tourism industry designed to unreasonable loss of tax revenue and management of serious deficiencies, among others. This series of problems arise because of tourism and tourism-economic characteristics of the multiple economic effects of taxation under the joint action, China's tourism industry tax policy system and related management system needs to consider more in-depth study and improvement of improvement.In this paper, the author take investigation of tourism economic integration through the analysis of tax effects of proposed tax system of China's tourism industry and management deficiencies, and to improve and perfect China's tourism industry revenue management system, tax system and provide a reference for the hope that the control of tax the loss of tax revenues to protect and improve the level of tax administration to provide some comments and suggestions.