Research On Tourism Tax Policy Based On Tourism Scenic Area Development

Tourism is a sunrise industry with great development potential,an important engine to promote the transformation and upgrading of tertiary industry,and an important content to promote high-quality development and build a modern industrial system.The healthy development of tourism is closely related to tax policy.Taxation,as a policy tool to regulate economic operation,is not only the main source of public finance,but also can supervise and manage social and economic activities.Tax policy plays an important guiding role in the development of tourism,but compared with the rapid development of tourism,there are still some problems in China's tourism tax policy,especially in tourist attractions.There are no uniform tax laws or policies for the collection of tourism attractions in China.The main tax regulations are scattered in various tax laws and regulations,and the preferential tax on tourism is scattered in different administrative regulations and government documents.On the basis of extensive literature review at home and abroad,combined with the actual situation of Yungang tourist attractions,this paper introduces the main contents of China's tourism tax policy,summarizes and analyses them,and takes Yungang tourist attractions as an example,analyses Yungang from the perspective of tax policy.Current problems in tourist attractions.Finally,the paper puts forward some suggestions for the healthy development of Yungang tourist attractions,aiming at the problems existing in the tax revenue of Yungang tourist attractions.This paper argues that the main problems existing in Yungang tourist attractions under the current tax policy background are imperfect tax policies,laws and regulations,inadequate range of preferential tax policies,limited choice of tax rights for local governments to promote tourism development,serious tax squeezing,incomplete deduction of VAT input tax,financialpersonnel of scenic spots.Staff members do not have a comprehensive grasp of tax policy.Based on the analysis and summary of the actual situation of Yungang tourist attractions,and fully drawing on the advanced experience at home and abroad,this paper puts forward some suggestions.Firstly,we should strengthen tax legislation at the national level,improve the tax legal system,strengthen tax preferential policies and serve the development of tourist attractions in an all-round way,rationally decentralize local tax power,give full play to the regulatory function of tax on tourism,and implement the measures of changing fees into taxes in tourism industry,so as to effectively reduce the burden of tourism industry.Foreign taxation can promote the sustainable development of scenic spots;in the final scenic spots,we should strengthen the training of enterprises,improve the professional quality of financial personnel;ensure good tax-enterprise relationship,and promote the long-term development of scenic spots.