Analysis Of Tax Contribution Of Tourism Industry In Yunnan Province

In recent years,the rapid development of tourism has greatly promoted the development of the national economy.Yunnan is rich in ethnic resources.The development of tourism can give full play to the unique tourism resources of Yunnan Province.It can play a unique and very important role in political,economic,cultural,social and ecological civilization construction.The “13th Five-Year Plan” period is a golden period for the development of tourism.2016 is the beginning of the year,and it is also the year for the full implementation of the camp reform.Tourism is the focus of economic development in the province.The increase in the number of camps provided opportunities for tourism and a turning point in the development of tourism.As an increasingly active tertiary industry,tourism must be closely linked with the tax system.Tourism involves many aspects of the tertiary industry.The reform of the camp can constrain the relevant systems from the source and solve the double taxation problem,so as to better promote the division of labor within the tertiary industry,form a sound new institutional atmosphere,and make a due contribution to the economy of Yunnan Province.The lack of a tourism taxation system has led to a relatively high difficulty in the calculation of tourism tax revenue contributions.Domestic and foreign researchers have sought to construct a complete tourism taxation system.However,the newly established taxes are not suitable for the current situation in Yunnan Province.The introduction of new taxes not only increases the cost of tax collection,but also very likely to curb the development of the tourism economy.This article studies the direct and indirect tax contribution of tourism in Yunnan Province based on a narrow sense and a broad perspective.The research content is divided into the following sections: First,after consulting literature,we define tourism and its related concepts based on domestic and foreign research,and introduce taxation.Contribution classification and tax contribution calculation method.Secondly,taking tourism in Yunnan Province as the research object,using the data of travel agencies,star-rated hotels and tourist attractions obtained from the China Tourism Yearbook,this chapter analyzes the tourism tax revenue from three aspects: the tourism enterprises as a whole,the tourism revenue growth and income growth and the types of enterprises Burden ratio,compared with the tourism business tax rate(nominal tax rate).Then,from the perspective of tourism-related industries,establish a linear regression model,and find out the impact of tourism industry on related industries from the relationship between the value-added of tourism industry and the value-added of tourism;then analyze the industry structure and characteristics of the province to find out the constraints on tourism.Factors that play a positive role in the industry.Then,compare tourism income per capita and direct tax contribution of tourism in Yunnan Province,Guizhou Province,Sichuan Province and Guangxi Zhuang Autonomous Region.Per capita tourism revenue reflects the overall tax contribution potential,and business tax burden rate reflects the actual tax contribution;comprehensive analysis of Yunnan Province The analysis of the contribution of tourism taxation draws the conclusion that the tourism tax revenue of Yunnan Province is insufficient.From the three perspectives of the taxation bureau,the enterprise and the industry,they explored the factors constraining the tourism tax revenue contribution in Yunnan Province.Finally,based on the tax revenue and the two perspectives of tax enterprise and industrial structure,this paper puts forward some policy suggestions to improve the tax revenue contribution of tourism industry.