The Research Of China’s Fiscal Policies To Promote Tourism Development

With the development of economy,the tourism industry has its own characteristics and advantages, which makes made great contributions in the development process of China’s national economy.Through fiscal policy can effectively promote the development of the tourism industry.Recently,China has issued a series of policies to develop tourism industry and make it become one of the core industries.However, we should also see that, to make the tourism industry to develop well, also need to strengthen the relevant fiscal policy.This paper comprehensively and systematically studies the existing policy and practical framework for financial supporting of the tourism industry, related issues around financial support of the tourism industry, the tourism industry of fiscal policy in constructing the theory frame, thus, to provide theoretical guidance for the scientific formulation of fiscal policy of tourism, and provide a theoretical basis for the optimization of fiscal investment play a better fiscal the efficiency of funds.The main contents of this paper include:The first part is the analysis of the background of financial which supports the development of the tourism industry.First, many areas of China, both countries have been introduced to support the development of tourism in fiscal policy, including the establishment of the National Development Fund, the corresponding local finance to give its development through the corresponding financial support.But at this stage, the fiscal policy of China’s tourism industry is not having the characteristics of independence as well as the system of government supporting the development of the tourism industry, the tax system and the investment is relatively dispersed, manifested in the application of fiscal policy generally in the field of tourism more.The historical changes of the fiscal policies of China’s tourism industry, from the promotion of inbound tourism development policy, promote the tourism industry system formation policy, into the tourism power stage of policy, in one step by step to promote the tourism industry, a series of policy of the central government introduced for tourism industry,analysis of the effect of fiscal policy to regulate the tourism market, tourism infrastructure construction.The second part is about The relationship between the fiscal policy and the tourism industry.Firstly summarizes the development of tourism of our national economic role, and then focus on the analysis of the principle and means of financial support for the development of tourism.One way is through tourism can significantly improve the non trade foreign exchange.Now there is fierce competition of international trade.Countries are scrambling to establish tariff barriers to trade, which makes the various countries and regions are actively to the development of the foreign exchange income through tourism industry.The second way is that,over a period of time, the development of the tourism has formed a pattern of relatively complete industrial system.The main feature of this pattern more faceted, multi-dimensional, and so on, to ensure the realization of sustainable development of tourism industry.The third way is that the tourism industry needs to apply to the large number of labor force in the process of its development.Through the correlation analysis we can know, the tourism industry in increasing employment process, the number of jobs increase,vigorously develop the tourism industry can improve the employment rate, which effectively reduce the employment pressure.The four one is the tourism industry has a very long industrial chain, and there is a close relationship between each other, and have greater influence, in other words, one part to obtain the development, can effectively promote the other part to achieve further development, in order to promote the social consumption, investment and export etc..Our country is the continuous development of society,so we should pay attention to market economic system, therefore need to introduce the corresponding tourism fiscal policy under the principle of market economy.In addition, the tourism industry there are two main characteristics, namely, public goods and externality effect etc..Therefore, in the process of its development, cannot do without the government’s fiscal role.In the current conditions, a framework for strategic pillar industry to establish a scientific tourism fiscal policy, should adhere to the combination of government and market principle, pertinence principle, lever principle, policy stability and flexibility of combining the principles of fairness and efficiency, the principle of combining.The third part discusses the existing in China’s tourism fiscal policy issues.The first is the fiscal policy on the protection of tourism resources is not in place.The investment is only the average level of developing countries in 1/3, almost the lowest.Secondly, the government’s tourism propaganda is not enough.Because too little investment, promotion of little face, the narrow radiation range, all of those is difficult to produce the effect of tourist flow to the attraction, tourist to other countries be replaced.Finally,the fiscal policy on the development and cultivation of talents of tourism products is not in place, the relevant provisions of the lack of national policy of tourism industry, the field of tourism personnel training and the development of tourism products in fiscal policy,which is still in the blank problems.The fourth part around the tax, fee, propaganda, infrastructure construction and other aspects, cares how to promote the development of China’s tourism industry, and puts forward relevant fiscal policy.One is based on the current promotion of tourism development and other aspects of tax policy, according to the characteristics of tourism industry, combined with the reformation of the tax system and tax characteristics of tourism, business tax, income tax, travel tax, tax incentives and other support policies are studied and improved, and according to the specific characteristics of different industries, regions and development stage, forming a guide and encourage social resources to support the development of tourism policy means.Two is to strengthen the promotion of tourism investment, and in virtue of the advantage of modern network, increase the network propaganda.Especially pay attention to the overseas network promotion. To increase tourism promotion funds.Make full use of modern network advantages, vigorously carry out publicity on the Internet, especially pay attention to the overseas network promotion. In addition,make full use of the big event with international influence in China held to promote China’s overall tourism image.The third one is to improve the tourism area of investment and project the unbalanced condition.The government should continue to increase tourism investment,strengthen the construction of tourism infrastructure.