China Tourism Revenue Losses Countermeasures Study

Tourism is always regard as "rising sun 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 an 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 can not see 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 on our whole country tax loss, it also have certain instruction and meaning on managing tax loss of our 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 revenue from tax.,summed up the main form of tour industry revenue from tax .analyzed reasons 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 loss and tour industry , and the basic characteristics of the tour industry and its main tax concerned.Chapter 2:Analyzaition on the contribution of our tourism economics and the tax from tourism revenue . Mainly elaborate the contribution of the tour industry to the national economy and the revenue from tax .Chapter 3:Analyzation on tourism tax loss at present condition.Mainly sum up the main forms and the negative effect of tourism tax loss.Chapter 4:Analyzation on the reasons of tourism tax loss. Analyze the reasons from tax loss of following ,tax loss of system and policy and tax loss of management.Chapter 5: some suggestions of managing our tourism tax loss. Put forward some suggestions on the management of tourism tax loss from the macroscopic level and the tiny view level. On the macroscopic level,from the establishment and perfection of tax law system, strengthening publicity; strengthening the finance system and invoice management; drawing up the tax system management methods; enhancing advertising ; strengthening a section cooperation; pushing forward information-based construction; strengthening an auditor; punishing severely; In the tiny view, mainly put forward suggestion on management from the tour core industry level.