Research On Tax Policy For Promoting The Development Of Ice And Snow Tourism Industry In Heilongjiang Province

The development of the tourism industry has been incorporated into the national strategic level.The successful bid for the Beijing Olympics in 2022 will drive 300 million people to participate in the snow and ice sports.The winter tourism products with ice and snow tourism as the core are becoming a new choice for the people.At present,China has become a snow and ice.Large tourist country.As the earliest province to develop ice and snow tourism industry in China,Heilongjiang Province should make full use of its unique natural resources,vigorously carry out winter ice and snow tourism projects,and create a unique ice and snow tourism brand,which is conducive to promoting the economic development of Heilongjiang Province.However,Heilongjiang Province also has many problems in the process of developing ice and snow tourism industry.It needs government guidance,support and regulation.Taxation is the lever of national macro-control and an important means of implementing industrial policies.It can develop reasonable and scientific tax incentives.Effectively promote the development of the ice and snow tourism industry.However,the ice and snow tourism industry in Heilongjiang Province still faces many difficulties in the development process.Tax incentives are an effective means to stimulate the development of the ice and snow tourism industry.After enjoying the tax incentives such as tax reduction and exemption provided by the government,enterprises can accumulate certain funds to invest in new projects,improve industrial competitiveness,and benefit the ice and snow tourism industry and regional economy.Further development.In this context,the government needs to formulate scientific and reasonable tax incentives to create a favorable economic environment for the development of the ice and snow tourism industry.Therefore,studying the optimization of tax incentives for the ice and snow tourism industry has important theoretical and practical significance for the development of ice and snow tourism industry and regional economy.Based on the above backgrounds,starting from the relevant theories of tax incentives for the development of ice and snow tourism industry and ice and snow tourism industry,using literature analysis,qualitative analysis,comparative analysis and empirical analysis,the development status of ice and snow tourism industry in Heilongjiang Province and the ice and snow tourism industry.The analysis of the status quo of tax incentives explains that the tax incentives of the ice and snow tourism industry in Heilongjiang Province are incompatible with the integration of tax incentives and industry life cycles,the lack of systematic and targeted tax incentives,and the imperfect tax incentives for ice and snow tourism industry.Tax incentives and implementation effects have not yet formed a regulatory mechanism,and the integrationeffect of tax incentives is not strong,the mode of action of tax incentives is single,the coverage of tax incentives is narrow,and the legal regulation of tax incentives is weakened.The cause is to draw on the corresponding tax incentives for the development of the ice and snow tourism industry in the United States,Switzerland to form an effective supervision of the tax incentives for the ice and snow tourism industry,Japan to adopt a multi-tax incentive policy and China's Jilin Province Based on the analysis of the implementation effect of tax incentives,the tax incentives for Liaoning Province to implement corresponding supporting measures,and the implementation of tax incentives and incentives for industrial innovation in Beijing,the paper proposes to integrate tax incentives and adjust snow and ice in the development stage of the ice and snow tourism industry.The role of tax incentives in the tourism industry,the scope of tax incentives for the ice and snow tourism industry,the legal regulation of tax incentives for the ice and snow tourism industry,and other related supporting measures.Thereby improving the application value and time value of the paper.