Research On The Support Of Public Finance To The Development Of Tourism In County Areas

Tourism is an important part of the modern service industry,and it has a big correlation,a strong link,and a big future.As incomes are increasing,tourism is becoming an indispensable way of life.Tourism has been one of the most effectively and eco-friendly industries for economic development in the region.Therefore,the development of tourism is attached to both countries and provinces.Even the districts hope to promote economic development by developing local tourism.Fiscal policy is a conventional method for government to promote industrial development and regulate macro-economy.Local government scientifically using fiscal policy tools can effectively promote the development of local tourism and give the greatest support to the development of local tourism.Fiscal support is an important way of promoting tourism,and it's the most direct,quickest,and the most effective way of doing it.This article,taking Lvshunkou District of Dalian city as an example,by analyzing the function of public finance,the nature of tourism in the district area,the relationship of public finance and tourism,and the development of the tourism industry in the area of the district,offered the idea of public finance to support the development of tourism in the district areas.We hope that by using the point belt,it can bring some enlightening and reference to the tourism development in other regions.This article has six chapters.The idea is to look into the theory of public finance supporting the development of tourism in the district,and then analyze the relationship between the public finance and the tourism industry,the current situation and the problems of the tourism development in the district,and the financial policies and the problems of the public finance to support the development of the tourism industry in the district,and then offering relative policies about the public finance to support the development of the tourism industry in Lvshunkou District,at last,give a conclusion.The first chapter mainly introduces the background,significance,method,structure of the thesis and the innovation points and shortcomings of the thesis.The innovation point of this paper is to study the problems and related measures to promote the tourism development in Lvshunkou District from the perspective of public finance,and hope to make a small contribution to the tourism development in Lvshunkou District.The second chapter mainly analyzes the connotation,characteristics and functions of public finance,the characteristics of tourism in district area and the relationship between public finance and tourism.Public finance can promote and support the development of local tourism through a series of policy measures.The development of tourism can promote the growth of local government revenue.The third chapter mainly analyzes the current situation and the reason of existing problems of Lvshunkou District.The present situation of tourism development in Lvshunkou District is analyzed from the aspects of location factor and input-output.At the same time,it is pointed out that the tourism industry has the following problems:the existing tourism products are relatively single and the homogenization of the surrounding scenic spots is serious.The supporting infrastructure is weak and the tourism industry elements are incomplete.The development and utilization of tourism resources are not high.We lack of property right system,and are unable to carry out unified management.The protection of precious historical buildings is inadequate,and it urgently needs to repair the problems of the half day tour and half year leisure.Meanwhile,analyzs the reason of the current situation and problems.The fourth chapter focuses on the existing problems about public finance supporting the development of tourism in the Lvshunkou District,mainly including:inadequate investment,irrational investment structure,guidance of fiscal expenditure is not strong,single financing way,capital utilization limited.Chapter five,I have proposed a public finance policy on the development of tourism in the district.In view of the current situation of tourism development and existing problems in the tourism area,this paper puts forward the following countermeasures from the perspective of public finance:increasing the investment of fiscal funds;optimizing the structure of tourism expenditure;guiding the healthy development of related industries through financial subsidies;broadening financing model;striving actively for the central government and the higher authorities to support funds;using tax incentives to encourage tourism.Chapter six,Give a conclusion.