The Research Of Fiscal And Tax Policy To Promot Tourism Industry Development

As the times progress and economy develops,tourism industry has become a new growth point of the domestic economy with its unique integrated advantage. Guizhou Province, with a peculiar geographical condition and a fragile ecosystem, is at a disadvantage in developing industry vigorously. At the same time, Guizhou Province boasts abundant tourism resources, so tourism industry should be and can be a pillar of its economy. What’s more, a favorable external opportunity for Guizhou’s tourism industry has been created by the deepening of the Western Movement and strengthening of cooperation in Pan-Pearl River Delta economic zone. This article, first of all, focuses on the current position of tourism industry in GuiZhou province and national economy; secondly, this article also analyzes the current situation and shortcomings of the present fiscal and taxation tourism industry policy in China; thirdly, this article discusses the effect of fiscal policies of tourism; last but not the least, advice is put forward some feasible to solve related problems in terms of fiscal reforms.The innovation of this paper lies in the proposal, from fiscal and tax perspective, for developing tourism industry in Guizhou province based on its specific condition. Researching the current research literature on aspects of domestic and international tourism. Although the literature found that the development of tourism for the rich. However, the level of fiscal policies starting to study tourism fewer articles. There is no one from taxation complete perspective on how to promote tourism in Guizhou Province, leapfrog development.If Guizhou can be as an experimental area of fiscal and tax policies of tourism industry, its successful experiment can be nationwide. The ultimate goal is to ensure national fiscal and tax policy satisfy the need of all the regions to the greatest extent, and make tourism industry the pillar of China’s economy in a sustainable way. Ultimately promoting the overall development and progress of China’s tourism industry.