Study On The Optimization Of Tourism Tax Collection And Management From The Perspective Of New Public Service

In recent years,the tourism industry in our province has ushered in a rapid development stage,the proportion of tourism income in the national economy is increasing,tourism has become a hot sunrise industry.Improving the management level of administrative departments is a strong guarantee for the tourism industry to achieve high-quality leapfrog development.In 2107,under the double influence of strong market demand and popular event public opinion,Y provincial government issued the strictest "22" measures to "scratch the bones" of tourism chaos.As the provincial capital city,K city ranks the first in the province in terms of tourist reception,throughput and number of enterprises involved in tourism,and is the most important area in the province for renovation.As a member unit of the rectification work,the tax authorities have intensified the rectification of the tax order of the tourism industry according to their administrative duties.This article first to K city tourism revenue management this paper summarizes the present situation,the management measures,including tourism tax collection and administration of the registration,taxpayers and tax declaration,invoice use in violation of the law of punishment,and analyze the main problems of the tourism tax collection,tourism sales tax accounting difficulties at present,tourism tickets did not fully realize the tax supervision,management does not reach the designated position,impose high costs and low level of information sharing problem,cause the tourism income and economic development not synchronous growth,tourism revenue contribution degree is low,Formation of the phenomenon of "big tourism small tax",the travel industry revenue management needs to be further optimized,analyzes the deep reason of problem and based on the experience of the domestic and foreign advanced place,on the basis of the theory of new public service theory to guide,to explore the effective way for K,optimize the tourism tax collection and administration,such as strengthen the tourism services,tax collectionand management and use of information management,establish a work pattern,strengthen the comprehensive ability,hope to control the tourism tax loss,improve the level of tax collection and administration,and promote the healthy development of the tourism industry to provide reference and reference.