Research On Optimization Of Tax Collection And Management In Tourism Industr

As one of the major tourism provinces in China,Yunnan province has advantaged geographical environment and natural scenery,as well as the largest number of ethnic minorities in China,with a long history and colorful ethnic culture.A city is located in the northwest of Yunnan Province.The tourism resources represented by "two mountains,one city,one river,one lake,one culture and one customs" make A city an important tourist city in Yunnan Province.In 2017,the "evil tour guide","tourist-killing" and other incidents in A city were exposed and escalated into the focus of public opinion,Tourism market chaos to A city tourism invoice billing rate is not high,A city tax bureau failed to fully grasp tourism tax-related information,"at home" management model has not meet the requirements for modern tax collection and administration,tax related data analysis and risk prevention and control is weak,tourism information using ability to strengthen tax collection and management and tourism tax collection problems such as surface.From 2017 to 2021,A City will promote the tourism revolution "trilogy" of "Controlling chaos,smart tourism and Improving Quality" with unprecedented determination and turning the tide,and improve the management level of government departments to meet social needs and high-quality development requirements of the tourism industry.As A member of the tourism market renovation work,the Tax Bureau of A City should strengthen the tax supervision and risk assessment of the tourism market according to its responsibilities and problems in the tourism tax collection and management.While A city focuses on building "smart tourism" and "digital town",how to strengthen the tax management of tourism by "number tax" in the context of digital economy has also become an urgent topic to be studied.Therefore,this paper chooses the optimization of tax collection and management of tourism as the research topic.This article first to A city tourism revenue management this paper summarizes the present situation,the management measures,and analyze the main problems of the tourism tax,analyzes the deep reasons for problems and based on the experience of the domestic and foreign advanced place,using the public governance theory,information asymmetry theory guidance theory,the theory of tax compliance,Explore an effective way for A city to optimize the tourism tax collection and administration,such as increasing consumer awareness of ticket,establishing digital revenue collection and management network,improve tax officials big data analysis using the quality,we will improve the mechanism of information sharing and collaborative work,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.