The Economic Effect Of The Introduction Of Tourism Tax Assessment

Tourism tax is an effective means to solve the environmental negative externalities caused by tourism industry development.Using the relevant theories and methods,such as the computable general equilibrium model,social accounting matrix and tax economics,this paper compiles the six-sector social accounting matrix composed of wholesale and retail industry,lodging industry,catering industry,tourism industry,transportation industry and non-related industries,and builds the tourism tax computable general equilibrium model which contains the tourism tax module.Using the model we have constructed,it simulates two forms of tourism tax: accommodation tax and tourism industry tax,and the results are as follows: firstly,tourism industry tax has important influences on tourism industry,and accommodation tax has more important influences on tourism industry than lodging industry.Secondly,accommodation tax would make the tourism industry and related industries reduce the demand for factors to a small extent,while the tourism industry tax will lead to a significant reduction on the demand for factors which may cause the decline of tourism industry.Thirdly,accommodation tax and tourism industry tax will lead to the rise of total revenue,and will also lead to a doubling of the tax burden to the taxation department.Fourthly,accommodation tax will lead to a significant reduction on residents' consumption of the lodging industry,and the tourism industry tax will also cause residents' consumption of tourism decrease significantly.Finally,by comprehensive comparison,accommodation tax has less negative impact on output,use of elements,and residents' consumption than tourism industry tax,while it has more positive effects.Therefore,accommodation tax performs better than tourism industry tax in total.Countermeasures and suggestions: firstly,the government should give priority to accommodation tax when choosing tourism tax.Secondly,the tourism tax rate shouldn't be set too high in case of bringing great tax cost.Thirdly,along with the levy of tourism tax,the government should implement some related policies to make the effects of tourism tax better and achieve our economic goal.