延边地区开征旅游税费的研究

发布时间：2018-01-30 23:27

本文关键词： 延边地区旅游税费生态环境非物质文化可持续发展　出处：《延边大学》2014年硕士论文　论文类型：学位论文

【摘要】：伴随着社会和经济的快速发展,旅游业作为发展潜力巨大的产业群体也逐步发展壮大。近年来,世界上许多国家和地区加强了对旅游业税费征收的管理,将所征得的旅游税费收入用于地区旅游资源开发、基础设施建设、旅游环境保护与治理、旅游服务,以及在旅游业的发展当中,能够拉动经济、推动旅游产业可持续发展的其他方面。延边朝鲜族自治州是我国最大、最具历史的朝鲜族聚居地,也是我国唯一的朝鲜族自治州。多年来,以其独特的的自然旅游资源和少数民族传统文化吸引着国内外众多游客,旅游业取得了飞速发展。而在旅游业快速发展的同时,也随之带来了生态环境遭到破坏、环境质量下降、景区环境承载力降低以及缺乏对少数民族人文旅游资源的保护、开发与传承等诸多问题。基于旅游业迅速发展对社会经济、生态环境、非物质文化旅游资源等诸多方面带来的负面影响的忧虑,尤其是在构建资源节约型、环境友好型社会,倡导旅游产业可持续发展的大背景下,本文立足于旅游业发展带来的经济以及对生态环境、传统文化的影响,着眼于旅游业的可持续发展,通过对已经开征旅游相关税费的国家和地区的实际经验进行分析和总结,以相关的经济学理论为基础,研究在延边地区开征旅游相关税费可以适应当前对旅游发展水平的要求,缓解政府对本地区旅游投资的经济压力,同时弥补旅游产业的资金缺口,通过专项资金来推动旅游产业自身的良性发展,促进经济欠发达的少数民族地区旅游产业的可持续发展。
[Abstract]:With the rapid development of society and economy, tourism, as an industrial group with great development potential, has been gradually developed. In recent years, many countries and regions in the world have strengthened the management of tax and fee collection on tourism. The income from tourism tax and fee will be used in the development of regional tourism resources, infrastructure construction, tourism environment protection and governance, tourism services, and in the development of tourism, can stimulate the economy. Promote other aspects of sustainable development of the tourism industry. Yanbian Korean Autonomous Prefecture is the largest and most historic Korean nationality settlement in China. It is also the only Korean Autonomous Prefecture in China for many years. With its unique natural tourism resources and traditional culture of ethnic minorities attracting a large number of tourists at home and abroad, tourism has made rapid development, while the rapid development of tourism at the same time. It also brings about the destruction of the ecological environment, the deterioration of the environmental quality, the decrease of the environmental carrying capacity of scenic spots and the lack of protection of the cultural tourism resources of the ethnic minorities. Based on the concerns of the rapid development of tourism on the social economy, ecological environment, non-material cultural tourism resources and other aspects of the negative impact, especially in the construction of resource-saving. Under the background of environment-friendly society and sustainable development of tourism industry, this paper focuses on the sustainable development of tourism, based on the economy brought by tourism development and the impact on ecological environment and traditional culture. Through the analysis and summary of the actual experience of the countries and regions that have imposed the tourism-related taxes and fees, it is based on the relevant economic theory. Research in Yanbian area to levy tourism-related taxes and fees can adapt to the current requirements of the level of tourism development, alleviate the economic pressure of government investment in the region, and make up for the financing gap in the tourism industry. Through the special fund to promote the healthy development of tourism industry itself and promote the sustainable development of tourism industry in underdeveloped minority areas.
【学位授予单位】：延边大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F592;F812.42

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