| In recent years,with the improvement of people’s living standards,the status of tourism industry in the national economy is increasingly prominent.With strong radiation,tourism industry has become one of the most powerful and largest industries in the global economic development,which has a significant promoting effect on the economy.On the eve of the Spring Festival in 2020,since the outbreak of the COVID-19,Wenzhou tourism industry has been hit hard.The Wenzhou government has issued a series of fiscal bailout policies for the tourism industry,in order to increase the support for the tourism industry,relieve the impact of this public health emergency on it,and effectively promote the recovery of the tourism industry.In the existing studies,most of them focus on the supporting policies of the tourism industry,but there are relatively few studies on the rescue policies of the tourism industry in this public health emergency.This paper mainly studies the fiscal bailout policy of Wenzhou tourism industry under the COVID-19 in 2020.Questionnaire survey is used to study the fiscal bailout policy of Wenzhou tourism industry.The paper is based on the theory of new public services and policy process theory,in Wenzhou tourism industry as the research object,found that the tourism industry is affected by by this public health emergency,the initiative to take reduce the burden of enterprise management,strengthen enterprise steady employment,reduce enterprise tax burden to help the tourism industry rescue.However,the study further found that there are four problems in the rescue policy,namely: Insufficient policy implementation,weak policy pertinence,prominent policy timeliness,and the difficulty to effectively evaluate the effectiveness of the policy.In-depth analysis of the causes found that the problems originated from many aspects: the service guarantee is not in place;low data quality,the long-term mechanism is not sound;the evaluation and supervision mechanisms are not sound.The conclusion is that through insisting on fiscal service as the starting point,improving the quality of fiscal data,paying attention to practice feedback,improving the fiscal bailout policy system,strengthening the coordination of departments,establishing and perfecting the evaluation and supervision mechanism for the implementation of fiscal bailout policies,and a series of countermeasures,we can improve the effect of fiscal policy implementation,promote Wenzhou tourism industry rapid recovery and development. |