Research On The Collection And Management Of Tourism’vat In The Case Of Xishuangbanna Prefecture

For the past few years,Xishuangbanna has vigorously implemented its powerful tourism policy,this has resulted in significant growth in tourism in the whole autonomous prefecture,as well as a continued improvement in its status and role in national economic and social development.The tourism industry has undergone the transition from "Revitalization of prefectural industry" to "Invigoration of prefectural industry." The increasing popularity of tourism has greatly boosted the tourism industry’s revenue growth,while the VAT revenue from the tourism industry has not been able to match the growth of tourism revenue.The problems of incomplete registration,inaccurate declaration of income,poor value-added effect of government data,and loopholes in tax risk monitoring in value-added tax collection and management are becoming increasingly prominent.Furthermore,following the outbreak of Covid-19 in 2020,coupled with the superposition of old and new tax and fee reduction policies and other factors,Xishuangbanna’s local tax revenue growth rate has been slowed down as a result.The challenges it faces continue to grow,and its development potential is clearly inadequate,while the various expenditures related to social public utilities have continued to increase,placing enormous financial strain on the local government.In light of the fact that tourism is one of the main pillars of Xishuangbanna’s economy and value-added tax is a major source of income for local governments,studying the value-added tax in the tourism industry of Xishuangbanna Prefecture is of practical significance in standardizing tourism market management,promoting local fiscal revenue growth,and improving tax management level.This paper analyzes the indicators related to tourism industry revenue in Xishuangbanna prefecture from the perspective of asymmetric information theory,theory of tax compliance,and modern public administration theory.Taking the VAT collection and administration in the tourism industry as the research object,identifies existing problems related to VAT collection and administration in tourism,combining advanced domestic and international experience with the author’s tax work experience,makes rational recommendations and initiatives regarding laws and regulations,management methods,multi-departmental cooperation,and governance,information technology,and tax service.The purpose of this study is to provide reproducible,referenceable,and replicable mechanisms for other tourism regions to collect and manage VAT in the tourism industry,providing useful experiences for the advancement of taxation modernization.