我国旅游业税收流失治理对策的研究.pdfVIP

度，加强宣传；加强财务制度和发票管理；制定税收制度管理方法；强化征管； 加强部门合作，推进信息化建设，提高管理水平和工作效率；加强稽查；严打 重罚；微观上主要从旅游核心产业层面上提出相应治理对策。 关键词：税收，税收流失，旅游业，治理对策 n ABSTRACT Tourism is always regard as‘rising snn economy，，．‘non-smoke industy．As a developing industry group，it is a sign during the development of 21th．Under continuously international economic development，the tour activity is becoming all economic phenomenon that has global meaning increasingly,it is creating huge economic income for all countries．On the back of fast fierce development,a very embarrassed phenomenon of industry is that：tax should develop with economy synchronously originally，but like a kid caB．not sce the world apparently，under the fast and fierce rising of tour industry performances,tax from tourism show surprising frail，its growth speed gets behind with the tour development speed far and far,travel industry tax loss is quite astonishing．Because the tour industry is a community which is constituted by a series and related industries，the imposition and management of the revenue from tax are a complicated system engineering． The tax loss of travel industry not only has the total that revenue from tax loss，but also has the character of its oneself,at the top of a certain degree,the management of the tour industry tax loss is also the importance constitute part of the management OR OUr whole co叫llry tax loss，it also have certain instruction and meaning on mame豇g tax loss ofour country． On the basis of defining tax loss and tourism,this text analyzed the contribution of the tour industry to the national economy and the revenRe from lax．，summed up the main form of tour industry l屯VenUe from tax，analyzed reasous of tax loss deeply．At the end,I inquiried into putting forward some methods on managing the tour industry tax loss from the macro view and the tiny view angle respectively．The article is divided into five： Chapter 1：analyzation on the relativity between tax loss and the tax from the tour industry revenue，mainly defining tax los