A Study On Tax Contribution Of Zhejiang’s Tourism Industry

As a sunrise industry in the21st century, tourism develops very rapidly.Moreover, tourism also contributes much to other industries’ development. This paperestimates the direct tax contribution and the indirect tax contribution made by thetourism of Zhejiang province through data analysis. On this basis, I calculated the taxcoordination coefficient of Zhejiang Province’s tourism, and then found that Zhejiangprovince’s tourism made insufficient tax contribution. Subsequently, I analyzed thecauses from three aspects of economy, tax system, tax collection and then propose thecorresponding solutions.First, the thesis will state the meaning, the conception and the method of thisresearch as well as the literature reviews of professors and scholars of all circles onthe tourism revenue and tourism revenue contribution index.Second, the thesis will introduce the basic theories of the system of tourism taxwhich include the public goods theory and externality theory in order to make it morecomprehensible.Third, the thesis will put forward the main defects of the current value addedsystem through a brief review of Zhejiang’s tourism revenue contribution index andthe current value added syetem which operate under the tourism revenue contributionindex.Fourth, the thesis will take the value tourism revenue and the tourism revenuecontribution index expending circumference experience of Macau, Spain, TheMaldives and the Russia as examples, so that we can conclude some useful experienceto Zhejiang’s tourism revenue contribution index.Then, I will analyze the current some not deeply scheme that how to addingZhejiang’s tourism revenue contribution index and the tourism tax. According to thetax contribution theory and previous results, learn from other countries on improvingthe tourism tax contribution to the reform experience of author put forward on taxincreases for the tourism industry of Zhejiang province contribution.The highlight of the paper lies in using empirical methods to the presentZhejiang province tax contribution index of overall analysis, the tax amount andclassification by years of calculation method of all taxes involved in tourism isestimated that tax, tax contribution index. But also on the opinion on improving the Zhejiang province tax contributions are proposed in the establishment of tourism withspecial taxes and tourism environment tax ideas, find ways to improve tourismrevenue contribution from the reform of the tax system, and explore ways to promotethe sustained, coordinated development of the tourism industry in Zhejiang provinceand the economic and social contribution degree, improve the tax revenue of tourismindustry in Zhejiang Province, to speed up the implementation of Zhejiang provincefrom big province to province tourism resources tourism economy.