Research On Fiscal Policy Of Promoting Tourism To Be The Strategic Pillar Industry Of Shanxi

With the acceleration of China's economic transition and the economic development both at home and abroad,Tourism plays a more and more important role in the national economy and social development of Shanxi Province and has become a new economic growth points.Shanxi has abundant Cultural Tourism Resources,however,due to the late development of tourism in Shanxi,the level of tourism development is low,and there are many problems.For example,the development of tourism market is nonstandard and immature,public service facilities are not perfect,and tourism is inefficient in resources collocation.As an important means of resources allocation,finance plays an important role in the development of tourism.A sound fiscal policy system is of great important to improve the competitiveness of Shanxi's tourism industry,optimize the environment for tourism development,and improve the quality of tourism products.The article aims to analyze the development of tourism industry and study the allocation of tourism resources,so as to make policy recommendations for the realization of the strategic pillar industry of tourism in Shanxi Province.The paper uses normative analysis and empirical analysis,firstly,the paper analyzes the general situation of tourism in Shanxi from three aspects: the quantity of tourism resources,the development of tourism industry and the status quo of financial support for tourism.It also studies the economic contribution of tourism to Shanxi,including the contribution to GDP,to employment,to foreign exchange earning and to economic transition.The study found that Shanxi has rich cultural tourism resources,the level of tourism development is rising,but there is still a certain gap compared with the country and tourism developed provinces.Secondly,introduces the status quo of tourism fiscal policy of Shanxi.Thirdly,studies the allocation of tourism resources in Shanxi from macro and micro aspects.It's found that there are some problems in the allocation of tourism resources: insufficient quantity,irrational structure and low efficiency.The problems are as follows: inadequate capitalinvestment in tourism,imperfect tourism infrastructures,inadequate environmental protection,lagging development of accommodation and catering industry,low quality of tourism workers,backward development of tourism enterprises,insufficient development of tourism resources,duplication of construction and waste of tourism resources,and inefficient use of funds.Finally,combined with the experience of tourism fiscal policy at home and abroad,and aimed at the existent problems in tourism resources allocation of Shanxi,suggestions are put forward: increase the number of tourism resources,optimize tourism resources structure and improve the efficiency of tourism resources allocation.The innovation of the paper is having a comprehensive empirical research on eating,living,transportation,travel,shopping and entertainment.The paper analyzes the impact of each factor to tourism revenue through panel data regression model,and finds out the problems of tourism resources allocation in Shanxi,providing theoretical support for optimizing the allocation of resources and improving tourism fiscal policy,so as to provide theoretical support for optimizing tourism resources allocation and improving tourism fiscal policy.