我国的旅游税收问题和其管理对策的初步研究.pdfVIP

ABSTRACT Today,with the rapid development of tourism in China，tourism tax has become one of the most important aspects in tourism economy So the prefect run of its mechanism and management models plays significant roles to the all tourism industry,even the society．The purpose of this thesis is to offer a theoretical and empirical approach to establish the skeleton of the management theory about the Chinese Tourism Tax and promote the development ofthe tax mechanism In chapter 1，the thesis starts with the conception ofthe tourism tax；then uses the statistics to illustrate the present situation and the prospect of the tourism in China；last，according to the examples and policy carried out by government，show the positive and negative influence，the situation ofthe Chinese tourism tax． Chart 2 discusses our inspiration from foreign tax policy and management．I introduce the survey ofthe international tax policy and management from many aspects，such as the idea ofthe tourism tax，the present situation ofthe tourism tax in the developed counties and so on In chan 3．I divide the tourism industry into five branches to analyze the tax problems：the tourism transportation department，the hotel and diet department，the tourism service department， departments tax，the tourist visa department respectively． Based on the current situation and the prospect of the tourism tax in China and oversea as illustrated above，chart 4 combines the policy carried out by the government to present the management models and basic strategies ofthe Chinese tourism tax．And 1 put the theory of input and output into the computation and survey of the tourism tax in order to make the information about the mechanism and management models more accurate． In chart 5，after studying in the typical concrete instances about the tourism tax，1 analyze the problems and defects in the tax management models and refer to the proper methods to solve all these drawbacks． In chart 6．I combine the statistics in the World Tourism