Research On Cultural Tourism Tax Incentive System In Gansu Province Of The Silk Road Economic Belt

2100 years ago, Zhang Qian of the Chinese Han Dynasty was served as an envoy abroad to Central Asia twice, opened up a connecting of Europe and Asia. This connecting road is the world-famous "Silk Road", which began the ancient Chinese foreign relations. Time changes, the ancient Silk Road was forgotten by all over the world, however, it is well-know today, 1,200 years later, again attracted worldwide attention. In September 2013, Chinese President Xi Jinping opened the trip,he visited to Central Asia and delivered an important speech at the 7th Nazarbayev University in Kazakhstan, in this speech, Chairman Xi formally proposed the construction of the "Silk road economic belt".Construction of the "Silk Road economic belt" for China and the countries along the road to provide a platform for exchanges and cooperation, bound to each other to bring common prosperity. And this idea provide an unprecedented opportunity to Gansu province which in western China for development. Compared with other provinces in "Silk Road economic belt", Gansu province do not have any advantages in the economic and industrial strength, but it is richly endowed by nature, has a unique cultural and tourist resources, as long as both fusion and will have unmatched chemical reactions. But at present, the development of cultural tourism resources in Gansu province is not satisfied, as well as aspects of the supporting infrastructure construction is also a serious lack of personnel training, partly because of people have not understood these advantages in Gansu Province. On the other hand, it is more important for the reasons which because of limited financial resources can not support the development of cultural tourism. So this means that the tax which is one of the methods of macro-control needs to guide and encourage cultural tourism,and make it rapid and healthy development. However, in addition to the problem of Gansu Province tax incentives itself, there are still many limits to local taxes right. This problem has increased the tax incentive system problems of cultural tourism in Gansu Province. This article is based on above-mentioned background and issues, trying to build and develop the tax incentive system of cultural tourism in Gansu Province to open up a new situation. By means of rare opportunity of building "Silk Road economic belt", I hope that it can produce the overall economic development to Gansu Province, and bring a little breakthrough to economic of Gansu Province.