Research On Taxation Risks Of Tourism Industry In Rizhao City

Tax is an important lever to adjust economy,which plays an important role in adjusting consumption behavior,optimizing investment structure and providing social services.As one of the important industrial economy in China,tourism tax can provide sufficient revenue for all levels of government,and provide sufficient financial security for social and economic development.However,in the long-term development of tourism tax,there are still some risks,which restrict the healthy and sustainable development of tourism.It is an important guarantee for the healthy development of tourism industry to identify the tax risks of tourism industry and control them scientifically and reasonably.Based on the analysis of the causes of tourism tax risk and the theory of tourism tax risk management,this paper takes Rizhao as an example,analyzes the current situation of tourism tax risk in Rizhao City by using the methods of literature and classified calculation,constructs the evaluation index system of tourism tax risk in Rizhao City by using the analytic hierarchy process,classifies the risk level according to the weight of each risk index,and proposes that Put forward corresponding risk control countermeasures.It mainly includes the following aspects:Firstly,it introduces the related theoretical concepts,including tourism,tourism tax,tourism tax risk causes,tourism tax risk management.Secondly,based on the aspects of tax system,tax law enforcement and tax growth,this paper analyzes the current situation of tax risk of tourism in Rizhao City,and identifies the possible risks of tourism tax in Rizhao City.Then it constructs the tourism tax risk evaluation system of Rizhao City,and divides all risk factors into four levels according to the importance weight.The first level is the serious risk of tax loss;the second level is the great risk of tax collection and management difficulty;the third level includes the risk of incomplete tax system,insufficient local tax power,and insufficient tax effect caused by focusing on short-term income;the fourth level The level risk includes the small preferential power of tax policy,the imperfect tax distribution mechanism,the incomplete control of financial personnel on the policy,and the risk of tax squeeze.Finally,according to the priority of management and control,the corresponding countermeasures are put forward.For the first level of risk,it puts forward countermeasures to strengthen tax management;for the second level of risk,it puts forward countermeasures to improve tax collection and management;for the third level of risk,it puts forward improving tax system,reasonably dividing tax rights,and formulating sustainable tax strategies;for the fourth level of risk,it puts forward to increase tax policy incentives,earmark special tax funds fortourism industry,and improve the level of financial personnel Countermeasures of changing fees into taxes.Through putting forward corresponding countermeasures for different levels of risks to manage and control each risk,strive to help Rizhao tourism develop in high quality from the perspective of optimizing tourism tax,and further provide reference for establishing a more scientific and reasonable tourism tax system and improving tourism tax management level.