Research On The Implementation Of Preferential Tax Policies For The Tourism Industry Under The COVID-19 Pandemi

In 2020,the sudden outbreak of COVID-19 has seriously damaged the stable and healthy development of our country’s economy and society,and has had a huge negative impact on all walks of life."Public health emergencies" related content has once again become a hot topic of public discussion and a topic of research by scholars from all walks of life.Due to its own vulnerability and relatively weak ability to resist the crisis,the tourism industry has suffered heavy losses in this epidemic,and the living environment of enterprises has been severely tested.In order to ease the survival pressure of the tourism industry and boost market confidence,our country has adopted a series of macro-control measures to formulate and introduce a series of preferential tax policies to help the tourism industry resume production and work.In this context,whether the preferential tax policies can play a better role,and the implementation of the policies in place is more important.This article takes Q city as an example to sort out the preferential tax policies issued by our country for the tourism industry under the COVID-19.Through a questionnaire survey of tourism enterprises of different scales,different industry categories and different registration types in Q city,a total of 237 valid questionnaires were collected,through the analysis of the questionnaire data,we can objectively and truly understand the policy implementation of the preferential tax policies for tourism in Q city under the COVID-19.Then,20 staff members of the tax department and taxpayers of the tourism industry in Q city were selected for in-depth interviews,and through the use of the Smith model to process the content of the interview,it was concluded that under the COVID-19,the policy implementation of the preferential tax policies for tourism in Q city has the current situation such as the imperfect idealized policy system,the lack of joint force of policy implementation by the implementing agencies,the weak sense of participation of target groups,and the poor policy implementation environment,and the in-depth analysis of the above problems.Finally,based on the questionnaire data and interview content,and combined with the author’s years of experience in taxation work,the article puts forward the optimization ideas for the implementation of preferential tax policies for tourism in Q City under the COVID-19.Strengthen taxpayers to improve their fiscal and taxation skills and optimize the policy implementation environment and other dimensions to make improvements,and further exert the effect of policy implementation,aiming to better implement tax preferential policies for tax authorities to a certain extent,and help prevent and control public health emergencies and recovery.The healthy development of tourism provides decision-making reference.