Research On The Influence Of Tax Policy Of Hainan Free Trade Port On Tourism

With the construction of Hainan free trade port in an all-round way,the central level clearly puts forward the strategic positioning of building an international tourism consumption center.Vigorously promote the opening up of tourism consumption,actively cultivate new hot spots of tourism consumption,make great efforts to improve service quality and internationalization level,and build an international tourism consumption resort with rich formats,concentrated brands,comfortable environment and distinctive characteristics.Vigorously innovate the mechanism and system to promote the construction of international tourism consumption center.Under the background of Hainan’s de-rehousing policies and the construction of free trade port,the government of Hainan Province has issued a series of policies to clearly focus on tourism industry that takes a leading role among 12 key industries,which has pushed the tourism industry with natural advantages to a high position again.Taking the advantage of unique and good environment,Hainan’s tourism industry has made great achievements after continuous development,however,there is still a big gap compared with the requirements for tourism of free trade port.The next few years will be a golden age for Hainan’s tourism development,therefore we will intensify efforts to deepen the reform of various systems and mechanisms of the tourism industry,build a system and mechanism to adapt to the development of Hainan’s tourism,provide important guarantee for promoting the transformation and upgrading of the tourism industry.As the core content of tourism reform,the construction of tax policy system in line with Hainan tourism is essential.At present,Hainan’s tourism industry does not have a scientific and complete tax policy system adapting to the free trade port,reflecting the problem that the tourism tax policy system of Hainan Province is not scientific enough and the tourism tax contribution is low.It is difficult to meet the requirements of the central government for the construction of international tourism consumption center,thus it is extremely urgent to build a tax policy system adapting to the tourism industry in Hainan Province.In this paper,the author focuses on the relationship between tourism industry and tax policy in Hainan,looks at the requirements of transformation and upgradingof Hainan’s tourism industry in the context of free trade port,learns from successful experiences of tourism development in free trade zones(ports)at home and abroad,analyzes the statusquo and existing problems of Hainan’s tourism industry from the perspective of taxation.We will systematically analyze the key role of tax policies in the transformation and upgrading of tourism industry in Hainan Province from several aspects like economic effectiveness、fiscal revenue and industrial adjustment.Then put forward suggestions on tax policies in line with the sustainable and healthy development of free trade port tourism.Finally promote the construction of tax policy system in line with the development of Hainan’s tourism industry under the background of free trade port,and set up a practical example of constructing the tax policy system of international tourism consumption center.