The Tax Policy Research Of Promoting The Development Of Tourism In Our Country

With the continuously improvement of the level of national income and people’s abundant life of material and cultural,the tourism industry as one of the most promising industries in the third industry has growing consumption.In recent years,the tourism consumption of low-income groups has already begun.Because the tourism industry has the characteristics of low investment,high return and high degree of industrial linkage,it has a huge role in promoting regional economic development,promoting the development of correlated industries,providing employment opportunities and so on.Compared with the rapid development of the tourism industry,the form of tax policy of China’s tourism industry still has some problems,such that the tourism resources and environmental protection are not enough,and the local government has tax rights selection limitations to promote the development of tourism industry,and a single tax incentives manner.At the same time,the closing year of 2015 as a full implementation of replacing sales tax with value-added tax,the relevant industries have increased concern to replace sales tax with value-added tax.Tourism as a modern service industry in the life of the service industry,the business is more complex.The implementation of replacing sales tax with value-added tax will also have a significant impact on tourism industry.The reform brings many positive effects to the enterprise.At the same time,it is also facing the possibility of increased tax burden.In this situation,it is very necessary to further understand and analyze the existing tax policy of China’s tourism industry and measures can be taken.This article is from the present situation of the domestic tourism development,with an example of Shanghai,which is China’s economic center.The article has analysis of the existing tax policy issues in tourism industry of our country,and it collects the relevant foreign practice.Through other country’s experience,it could put forward tax policy proposals for the better follow-up development of tourism,for which could be able to promote the development of the field of practice and make a significant theoretical attempt.