Research Of Financial And Taxation Policies Of Guangxi Daming Mountain Tourism Zone In Processabstract

Guangxi Nanning Municipal Party Committee, Municipal Government approved the esta blishment of Darning mountain tourism zone Management Committee in2005, it has been ne arly eight years since its establishment after three leaders. According to12th five-years strate gic planning formulated by Guangxi Autonomous region party committee, Darning mountai n is going to be developed as a administrative region of regional management,which is domin ated by tourism. Because of Darning mountain is a public institution with full financial suppor t and a national nature reserve.There are many obstacles in the transition from the accountin g management function to the fiscal function, these obstacles factors also led to the serious res triction in the development of Darning mountain. This article is built on the seven-years survey about Guangxi DaMing Mountain. This in-depth study influences the develop ment of financial problems, by comparing home and abroad related research achieveme nts of economic development zone and the specific situation, through the empirical an alysis, theoretical analysis and empirical analysis in view of the Darning mountain fisc al and taxation policy after ration of feasibility analysis, which aims to form specific financial and taxation policy suggestions of Darning mountain. Main research conclusio ns are bellow:the first one is to determine the financial policy of Darning mountain t ourism zone; the second one is to determine the taxation policy of Darning mountain tourism zone such as the tax breaks in ration; the third one is the implementation ste ps of fiscal and taxation policy in Darning mountain tourism zone.the second one is to d etermine the taxation policy of Darning mountain tourism zone such as the tax breaks in ratio n; the third one is the implementation steps of fiscal and taxation policy in Darning mountain t ourism zone.