The Standardization Research Of Preferential Tax Of Tourism Industry

Tourism industry is one of the fastest growing industry in the world. Along with the development of economic, people’s way of life and consumption patterns has been changed, tourism is becoming more and more important. Tourism industry has gradually become one of the world’s largest pillar industries. China’s outbound and inbound tourism number are among the forefront of the world, has become a veritable tourism country. In our national economy, tourism has becoming the fastest developing industry, having international competitive advantage in our country.Levies on tourism industry in our country, there is no unified tax law or policy, mainly scattered rules in various types of tax, tax incentives and tourism, but also referring to different administrative regulations and government documents. Tourism as a new cultural industry, tourism industry policies and regulations are fragmented policy document.This article mainly through to our country tourism preferential tax laws and regulations and policy documents, combined with the present problems in the tourism industry, summed up the tourism developing tourism service industry in our country tax issues. Through case study discussion and analysis in the form of China’s travel service industry tax problems in reality, aiming at unreasonable tax incentives in the development of tourism services, and bring forward comments and Suggestions.The first part of preferential tax laws and regulations, found that the preferential 2 tax several problems of Chinese tourism industry. First, preferential tax legislative level is low, the preferential tax documents mainly by administrative regulations and departmental rules and normative documents is given priority to, do not conform to the tax revenue legal principle; Second, tax breaks the lack of systematic, tax preferences for tourism services are mainly concentrated in scenic spots and travel agencies, rather than as an important part in tourism services of hotel enterprises preferential; Once again, there is no combination of tax incentives for tourism services industry feature set reasonable limits, preferential tax scale is too large; Finally, specification lead to both sides of the taxpayers and publicans is preferential tax analysis of the problems in practice.The second part through case analysis of China’s travel service industry in the form of tax breaks on the problems existing in reality. The first case reflects the tax credit is given priority to with normative documents, taxpayers failed to timely know the favorable situation and regret not enjoy preferential, points out the preferential tax legislation in our country level is low; In the second case is about hotel enterprises preferential tax effects, China’s travel service industry tax breaks on scenic spots and travel agencies, the lack of systematic; The third case reflects the travel service industry tax breaks the lack of reasonable limit, taxpayers’ abuse of tax breaks. The author through the analysis of the three cases discussed travel services caused by non-standard tax breaks the specific issues.The third part combines tourism service industry tax is not standard cause specific problems, put forward the corresponding opinions and Suggestions. Concrete measures including improving the preferential tax legislation level, perfect the tax preferential legal system, standardize the tax law enforcement, improve the taxpayers’ tax consciousness, and Suggestions are put forward according to the travel service industry preferential tax system construction in China.The significance of this essay is to our country tourism service industry tax made a comprehensive and in-depth, and from the perspective of practice, discusses the shortcomings of the preferential tax, tax breaks for travel services specification for reference. Current research from the Angle of preferential tax norms tourism service industry tax does not see more, this paper combined with the latest dynamic state clear the non-standard tax preferential, comb through laws and regulations, the method of case study on tourism service industry tax analysis specification problems, find out problems and improve the opinion is put forward. Deficiencies in, because of the lack of practical experience, for the enforcement of the taxation authority and the taxpayer’s practice to know.