The Research Of Financial Policy To Support Tourism Industry Development In Guangxi

Tourism industry is a comprehensive industry,which can drive social and economic development.The natural scenery,historical and revolutionary sites,national customs and construction achievements of Guangxi are rich in tourism resources,and the development of tourism industry is a way to adapt to actual situation,show the customs,and the tourism resources can be fully exploited to promote the economic and social development of Guangxi.Therefore,under the new normal of economic development,in order to step up the development of tourism,Guangxi has decided to cultivate tourism as a strategic pillar industry.In the development of tourism industry,the financial policy system arrangement and policy design are of great significance for promoting the competitiveness of tourism development in Guangxi,promoting the comprehensive industrial transformation and upgrading,promoting the inclusive growth of tourism and optimizing the environment for tourism development.This paper analyzes the theoretical basis of financial support for the development of tourism industry from three aspects:the attributes of public products,the externality of tourism economic activities and the asymmetry of tourism market information,and puts forward the role of tourism industry in promoting environmental protection,stimulating consumer demand,providing a large number of employment opportunities and industrial structural adjustment and upgrading,and promoting the coordinated development of regional economy,and summarizing the financial policies of Guangxi to support the development of tourism industry and the financial support by the autonomous region at the corresponding level and the local governments concerned.This paper also analyzing the problems and causes of the current fiscal policy of tourism industry,such as insufficient financial input,unreasonable structure,insufficient special capital orientation,insufficient comprehensive competitiveness of the financial policy supporting industry,single tax preference and lack of the tourism investment financing mechanism.Based on the experience of financial support tourism industry development in Hainan province,Yunnan province,Sichuan province and Jiangxi province,this paper puts forward some suggestions on improving the financial support tourism industry development in Guangxi,such like the policy system for investment in tourism industry,innovative support methods and investment and financing mechanisms,implementation of tourism tax preferential policies,establishment and improvement of financial policy decision-making and supervision mechanisms.