A Study On The Fiscal And Tax Policies To Support The Development Of Tourism In The Ethnic Areas Of Southeast

Southeastern minority areas located in Chongqing, with rich natural resources and cultural conditions for the development of tourism characteristic Southeastern minority areas receive government support, which is mainly supported by fiscal policy, however, is still in the development process face many bottlenecks and needs further explore. Under this background paper is a study with a strong practical significance and application value.In this paper, the literature data collection, surveys, field interviews and other research methods during the study. The main research idea is: First of all, through the carry case features Southeastern minority areas of tourism presentation, and theoretical research on minority regional specialties related tourism and its analysis of fiscal policy support for this research has laid certain the theoretical basis; Secondly, through questionnaires and field interviews, obtaining the status quo fiscal policy to support the development of tourism southeastern features ethnic minority areas, and lay a solid foundation for the study of the reality of this paper; again, to analyze the current support southeastern minority fiscal policy regional tourism development, and find where the problems; Finally, the development of tourism characteristic southeastern minority areas to support policy and taxation problems propose targeted solutions.Specific contents are as follows:The first chapter of this paper is the introduction, mainly introduces the research background, ethnic regional specialties tourism-related theory, research ideas and research methods, lack of innovation in this article and study the possible existence;The second chapter is the need for the development of tourism and taxation policy features Southeastern minority support, mainly from the current situation and constraints Southeastern minority ethnic tourism development, the development of tourism in Southeastern ethnic minorities need to be strong support for fiscal policy two aspects, the present situation of tourism development characteristics Southeast Chongqing minority areas, from fiscal policy and its dialectical relationship with ethnic characteristics southeastern tourism development, the role of fiscal policy to improve the ecological environment and infrastructure, fiscal policy the role of culture tourism professionals in minority areas, fiscal policy norms minority tourism market, the role of an active role in the introduction of fiscal policy in promoting tourism development in southeastern features ethnic minority areas;The third chapter is the current fiscal policy analysis to support the development of tourism characteristic Southeastern minority areas, mainly from the improvement of the ecological environment and infrastructure, adjusting the industrial structure, growth of investment funds, describes the characteristics of tourism positioning Southeastern minority areas and development phase of fiscal policy, from increased investment in tourism promotion, the implementation of tax concessions introduced minority southeastern regional tourism openness and protection phases fiscal policies;The fourth chapter is the current national characteristics Southeastern tourism problems in fiscal policy, including:municipal finance for tourism expenditures total lack of ethnic areas, poor construction, tourism development financial base is weak; Southeastern minority Ethnic regional tourism districts awareness is not high, lack of financial funds into the image of ethnic tourism promotion; lack of tourism in the national information system of financial investment; fiscal policies exist in the travel and tourism personnel training inadequate supporting system development;The fifth chapter is fiscal policy recommendations to promote tourism development in Southeastern features ethnic minority areas, including:further establish and improve relevant fiscal policies, fiscal policies to guide social capital through participation in local tourism infrastructure; increase investment focus resolve the ethnic minority areas in Chongqing traffic bottleneck problem, clear obstacles for the characteristics of tourism development in the region; increased financial resources, protect the local natural environment, advancing towards the path of sustainable development, and strive to achieve eco-tourism; establish special financial funds for tourism information systems, and promote orderly competition tourism market.