Thinking Of The Tax And Its Effect On Tourism

This paper first analyzed from the perspective of economic theory on the basis of reasonable definition of the concept of the "tourist tax" tourist tax, both positive and negative effects, and secondly that some problems of tourist tax system and collection and management, in both combined world tourism tax system and its implementation experience to make some comments and suggestions on China’s tourism tax system and administration reform.So far, the concept of tourism tax, domestic and international academia and not a clear definition, many scholars the concept has its own views. The definition of tourist tax, many scholars with the Government through the tourist tax levied object defined view of this, the definition of tourist tax point of view mainly the following three:a view identified tourist tax tourists, should refer to the taxes levied by the destination country for foreign tourists in their travel behavior. The second view is that the tourist tax should only be for tourism enterprises. The third view is a combination of the above two points of view, that the tourist tax is not only for the traveler, not just for tourism businesses, tourist tax concept should include both tourists tourism enterprises section section also contains Comprehensive comparison of these three points, I agree is a third view, that the tourist tax not only should be used only for tourists or just for tourism enterprises, because I believe that the tourism tax levied main purpose is to promote the health of the tourism industry and sustainable development. Tourism environment and tourism enterprises, the triangular relationship before the tourists should be stable, but the association between the three should be equally important. So, it is not enough only from the tourists unilateral or tourism enterprises to consider unilaterally.Taxation basis of the tourism tax, has been the concern of economists and tourism scientists the Western economists already have a certain degree of research on this issue are Pigovian taxes and tariffs. World Tourism Organization proposed the theory of sustainable development, the protection of the ecological environment, resource sustainability more and more attention. With the theory of externalities, some experts have begun to put forward the tourism externality problem. In1920, the famous British economist Pigou (Pigou), proposed to solve the problem of externalities, improved the market powerful measures of the effectiveness of indirect taxation. This has also become the early arguments proposed tourism tax authority., As early as in the17th and18th centuries, an important source of finance for European export tariffs on the export of goods. Reception of international inbound tourism from foreign exchange earnings perspective, equivalent to export goods overseas, usually referred to as a tourism exports. In fact, for the "production" of travel involving some of the ecological environment is fragile tourist areas, to some extent, still be considered based on the depletion of natural resources "production" premise, in theory, should receive a "tariff" and thereafter evolved into one of the bases of the tourist tax levy. This scenic poor environmental self-purification capacity, on the one hand through the tax system control needs, objectively played the role of export restrictions. The other hand, can also be maintained through tax compensation environment required for some of the costs.I believe that, in the case of China’s current tourism tax system is almost empty, the previously mentioned tourism externality theory is feasible, but the view of the current state of the nation, the current development of the tourism industry as well as our residents tax awareness, a beginning with the theory, in our country, it would be difficult to implement, so I suggest, should first travel as a commodity, the tourist tax as the consumer behavior of this commodity taxation, so that tourists and tourism enterprises first accept the concept of the tourism tax, tourists and tourism enterprises to accept the concept of the tourist tax perspective, and then select the appropriate tax theory by the Government, as the case supporting basis, I think this is a better path of the development of a theory.In summary, I think, called tourist tax is not specific to called "tourist tax" taxes, tourism tax should refer to the tax system with the entire tourism industry, both exist in the existing system with its related taxes, such as VAT (sales tax), income tax, also includes a special tourism tax levy by the government in order to promote the development of the tourism industry. Levied on the system should include both the main body of the tourism activities that tourists, including the organizers of tourism activities, tourism enterprises.Drawn to the concept of the tourism tax, the author of "tourist tax" concept as the breakthrough point, to further explore the positive and negative effects of tourism taxes. In my opinion, the positive effects of tourism taxes are mainly the following aspects:first, the tourist tax can bring greater tax revenue for the government; tourist tax to promote fair and efficient allocation of public goods; Third, tourism The tax is to promote the sustainable development of the environment; tourist tax has the advantage of the tax burden can be output. The negative effects of tourism taxes are mainly the following aspects:first, the tourist tax will lead to an increase in tax compliance costs; tourist tax may result in the loss of fiscal revenue; tourist tax may lead to other countries retaliate sexual taxes.On the basis of analysis of the positive and negative effects of tourism taxes, the author of this to do with the development of China’s tourism industry and tourism tax status quo in contrast, pointed out some of the problems existing in China’s current tourism tax system and collection and management aspects.:First, China’s tourism tax income effect; Second, China’s tourist tax regulatory and tax loss and tax regulatory issues, primarily the tax department can not truly grasp the financial condition of the travel agency businesses, invoice management is not standardized, the standard tax management for tourism practitioners, and the problem of the loss of China’s tourism revenue is anchored by our unique travel agency business reasons;, our tourist taxes exist fee squeeze tax serious problem; Fourth, China’s tourist tax central tax power is too concentrated.In the last article, the issues raised by the author in front, the status quo as well as foreign travel tax levied practice, tax proposals to promote the healthy development of China’s tourism industry, mainly. First, strengthen the supervision of the tourism tax revenue sources to prevent sources of revenue drain, I believe that to do this, mainly should proceed from the following:(1) strengthen the co-operation of the industrial and commercial tax department, anchored in the investigation of travel agencies;(2) to strengthen the tourism industry practitioners tax revenue sources control;(3) strengthen invoice tax, to ensure that the corporate income tax of tourism enterprises. Second, the implementation of the tax reform measures for the tourism industry. Third, the long-term considerations into camp change increase range of tourist tax. The fourth entry point to the imposition of the carbon tax is designed to meet the conditions of our country’s eco-tourism tax system.Currently, there is still relatively little research on the tourism tax, so the relevant literature is still relatively lacking, and macro aspects nor the formation of a relatively independent travel tax system, this article, data collection caused a lot of obstacles The article also makes a great lack of empirical analysis, limited due to the author’s academic level and research level, analysis of China’s tourism revenue can not do everything, the proposed improvements are not specific enough and refinement. I will in the future research efforts to improve their own level, and to further explore. But in the article, the author will seek to do innovation in the following aspects:first, the combination of the characteristics of the tourism industry itself, and analysis of the problems existing in China’s tourism tax system; second analysis of the country’s tourism, according to the tourism tax effect The tax system proposed evaluation and recommendations for improvement; tourist tax, combined with the tourism industry own characteristics as well as articles suggestions for improvement, promote the health of the tourism industry, sustainable development.