Research On Tourist Taxes And Charges Of Yanbian

With the rapid development of social and economy, tourism industry as a huge potential development groups are also gradually grow up. In recent years,many countries and regions in the world strengthen the management of tourism taxes and charges, various countries’government through taxing tourism related taxes and fees, use the income for regional tourism resources development project investment, infrastructure construction, environmental protection and management of tourism, tourist service, and also in the development of tourism industry. It can pull the economic development and the sustainable development of tourism industry in all aspects of the potential power and bring the enormous social benefits.Yanbian Korean Autonomous Prefecture is the largest and most historical Korean settlements in China, and it’s the only Korean nationality autonomous prefecture in China. Over the years, with its unique tourism resources and ethnic minorities traditional culture attracts many domestic and foreign tourists, the tourism industry has achieved rapid development. And at the same time in the rapid development of tourism, also brought destruction of the ecological environment, environmental degradation, scenic and environmental carrying capacity reduced, and the lack of protection, development and heritage of ethnic cultural tourism resources, and many other problems. Based on the rapid development of tourism in a negative impact on various aspects of social economy, eco-environment, intangible cultural resources and other aspects of the concerns, especially in the construction of a resource-saving, environment-friendly society, under the background of advocating sustainable development of tourism industry, this paper is based on the development of tourism economy and the impact on the ecological environment, traditional culture, focus on the sustainable development of tourism, through analyzed and summarized the related taxes and fees has introduced tourism of practical experience in many countries and regions, on the basis of the relevant economic theory, research in Yanbian area of the related tourism taxes and fees can adapt to the current demand for tourism development level, release the pressure of government on tourism investment regional economy, at the same time, make up for the tourism industry funding gap, through the special funds to promote the benign development of the tourism industry itself, so as to promote the sustainable development of tourism industry in economic underdeveloped minority areas.