Study On The Effects Of Fiscal Policies On Promoting Tourism Development In Zhangjiajie City

In recent years,tourism has played an increasingly impor tant role in expanding domestic demand,promoting employment and other aspects,and has become an important aspect in driving the rapid growth of the national economy.Tourism is the pillar industry of the economic development of zhangjiajie city in hunan province,and its role is becoming more and more important.Because of its important role in the economy,tourism has become the focus of local governments to develop industries,and various policies have been issued to promote the development of tourism.The development of tourism is based on the spontaneous regulation of the market.However,at this stage,it is likely to "fail" and it is difficult to achieve effective allocation of resources.Therefore,to promote the development of tourism,the government needs to implement effective regulation,and fiscal policy is the most important and effective means of government regulation.In order to promote better and faster development of tourism in zhangjiajie,fiscal policy effects should be exerted to the greatest extent.Based on the analysis of the theoretical basis of fiscal policies to promote the development of tourism industry,this paper studies how to improve the overall effect of fiscal policies on tourism by analyzing the effectiveness,existing pro blems and the impact of fiscal policies on tourism in zhangjiajie.This paper USES the empirical analysis method of progressive demonstration of grey relational degree analysis and regression analysis,considering the availability and representativeness of data,selects the fiscal policy data of zhangjiajie city from 2008 to 2017,and carries out actual measurement and verification of the effectiveness of fiscal policies in promoting the development of tourism industry.Firstly,based on the grey relational analysis,it is shown that the tourism incentive fund has the largest impact on tourism income in the fiscal policy,followed by promotion fund and tax support,and the tourism special fund has the least correlation with tourism income.After that,the au thor used stepwise regression analysis to explore the impact of fiscal policies on the development of tourism,and the results showed that the tourism incentive fund had a significant impact on the increase of tourism income.For every 10 million yuan increase in the tourism incentive fund,the tourism income increased by 16.3337 million yuan.The empirical results show that although tourism promotion funds and incentive funds account for a small proportion,they are widely accepted and radiated,and their long-term standardized operation and management have a great impact on the industry and have a strong promoting and guiding role in the development of tourism.Although the amount of special tourism funds is relatively large,they are mainly targeted at individual projects or regions with limited investment fields and lack of regularity and uncertainty.On the contrary,their promotion and guiding effect on tourism economy is not as obvious as promotion and incentive funds.Finally based on the empirical results,this paper puts forward the current fiscal policy can by optimizing the configuration structure and the input domain structure,expand the scale of tourism promotion,reward and development fund,strive for more superior transfer special funds,increase tourism tax breaks,the overall effect of fiscal policy to boost tourism,promote the development of tourism industry better and faster.