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Research On Fiscal And Taxation Policies Promoting The Development Of Tourism Industry In Hongze Distric

Posted on:2021-05-06Degree:MasterType:Thesis
Country:ChinaCandidate:C Q TangFull Text:PDF
GTID:2439330647456585Subject:Public Management
Abstract/Summary:PDF Full Text Request
The fiscal and taxation policy is to make up for market failure and an important means of tourism resources configuration,under the support of the fiscal and taxation policies,the development of tourism industry in China is more fiscal and taxation policy is to make up for market failure and an important means of tourism resources configuration,under the support of the fiscal and taxation policies,the development of Chinese tourism industry more quickly,further established the tourism industry in our country strategic position in the development of national economy,how to use the fiscal and taxation policies to promote the development of the tourism industry needs,meet the demand of the people's growing cultural tourism,to realize rural revitalization is very important.Rapidly,further established the tourism industry in China's national economic development of the strategic position,how to promote the development of the tourism industry through fiscal and tax policies to meet the growing needs of the people's cultural tourism,rural revitalization is very important.Hongze District is located in Huai'an City in the north of Jiangsu Province.It is named after Hongze Lake and is rich in tourism resources.Thanks to the lake advantages of Hongze Lake and Baima Lake,the tourism industry in Hongze District has accelerated in recent years,forming a tourism spatial structure of "two belts,two circles and four towns".As an important window for the development of tourism in Huai'an City,Hongze Tourism has given a large amount of fiscal and taxation policy support at both the municipal and district levels.However,through research,it has been found that the current fiscal and taxation policy support has a significant impact on the rapid development of Hongze's tourism industry.Words are far from enough.On the basis of related concepts and theoretical explanations,based on the development positioning of Hongze Lake tourism industry and the development status of tourism industry in Hongze District,this paper conducts research on the support status of the tourism industry fiscal policy in Hongze District.The research found that the tourism industry in Hongze District Development still has shortcomings in terms of fiscal policy and taxation policy,which are mainly reflected in the total fiscal expenditure,expenditure structure,fiscal management model,fiscal supervision,tax structure,tax incentives,etc.,by summarizing the fiscal and tax policies of domestic and foreign tourism development Practice,put forward fiscal policy recommendationsto promote the development of the tourism industry in Hongze District,analyze and believe that in terms of fiscal policy,we must continuously improve fiscal support policies,improve fiscal expenditure structure,reform fiscal management system,and improve fiscal expenditure performance evaluation mechanism;Reasonably adjust the tax system,construct flexible tax incentives,and use the "VAT reform" to reduce the tax burden of the tourism industry.I hope that the research in this article can give some help and reference to the formulation of public policies for tourism development in Hongze District.
Keywords/Search Tags:tourism, fiscal policy, tax policy, tax incentives
PDF Full Text Request
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