Research On The Fiscal And Taxation Policies For The Development Of Ice And Snow Tourism Industry In Heilongjiang Province

Tourism is an important part of the third industry,is the bright spot of tourism industry in heilongjiang province and key ice-snow tourism,in the economic downturn of the moment,all over the country to carry out the ice and snow tourism led growth in winter,snow and ice on the black dragon province considerable impact on the tourism industry.Heilongjiang provincial governor lu pointed out that the development of the economy as a strategic move to promote the development of the revitalization of snow and ice,develop high quality products,diversification of ice and snow,snow upgrade development,yabuli and other well-known scenic spot."JieJiang in heilongjiang province tourism development planning"(2013)asked to at mohe North Pole village and locals bolshoy ussuriysky island represented in ice and snow sports tourism.The northeast China promulgated by the state council "much starker choices-and graver consequences-in planning"(2016)required to develop the industry,ice and snow to build more linkage development of ice and snow cultural tourism destination.In recent years,the "crown of snow and ice" is the brand of our province to build the tourism industry has obtained certain achievements,but there are still customers are in other parts of the river closure,tourism brand publicity force is insufficient,such problems as lack of perfect industry chain,which limits the development of ice-snow tourism industry in our province.From the definition of ice-snow tourism industry policy,the integrated use of industrial agglomeration theory,sustainable development theory,comparative advantage theory,summarizes the basic situation of this province ice-snow tourism industry development,summed up the existing problems from five aspects.Carding on the fiscal and taxation,transportation,sports,talents,science and technology five aspects of policy information,summary analysis of the existing defects corresponding causes.Using comparative analysis,literature study,causal analysis,draw lessons from Switzerland,Canada,the Japanese government in such aspects as talent,traffic,legislative experience,as well as the domestic jilin,liaoning,Beijing to promote the development of the ice and snow tourism and implementation of policy,summarizes the lessons of experience,combining the objective and actual situation in the province,put forward suitable and feasible policy Suggestions on the development of ice-snow tourism industry,including increasing financial investment,support the implementation of diversified financing channels,the preferential tax policy;Overall planning layout of the traffic network,accelerate the construction of various traffic,the launch of the regions of ice and snow tourism routes;Ice and snow sports activities,create yabuli ski resort,the promotion of "crown of snow and ice" brand;Open ice-snow tourism related,strengthen the ice-snow tourism policy research,implement talent incentive mechanism;Strengthen the "Internet + tourism" theory research,promote the informatization infrastructure,ice and snow tourist scenic spot wisdom transition,from five aspects:improve the ice-snow tourism industry strength.