鹰潭市旅游业发展及税收贡献度分析

发布时间：2019-04-25 23:25

【摘要】：旅游业是服务业中的朝阳产业,同时也是目前我国产业结构调整中大力扶持和发展的重要第三产业。我国近几年旅游业的增速不断加快,而且有学者预计,我国将在2020年成为全球最大的旅游目的地国家。由于旅游业占国民经济比重逐渐增大,旅游业税收对财政收入的贡献将直接影响国民经济的发展;而旅游业税收政策和征管制度的完善,也将在这一过程中发挥重要作用。鹰潭市丰富且独具特色的旅游资源优势明显、潜力巨大,为鹰潭市旅游业发展奠定了坚实的基础,为鹰潭创造了丰富的、潜在的税源。未来几年、十几年将是鹰潭市旅游业大发展的黄金时代。由此,如何发挥税收组织财政、调控经济、调节分配的职能作用,大力实施旅游带动战略,不断提高旅游税收贡献率,是加快实现鹰潭从旅游资源大市向旅游经济强市跨越中的一个全新的课题。本研究着眼鹰潭市旅游税收贡献度问题,在深入分析了旅游业税收贡献度测算方法的基础上,以2005-2014年鹰潭市旅游经济发展统计指标数据为测算对象,采用定量分析的方法,对鹰潭市旅游税收贡献度进行了详细测量,并分析了导致鹰潭市旅游税收收入贡献度不高的具体原因和负面影响。原因主要包括旅游产业发展、税收体制和税收征管三个方面,负面影响主要集中在对旅游业发展带来不利影响,以及不利于税收与旅游业协调发展。最后,本研究提出了解决鹰潭市旅游税收贡献度不高问题的对策。
[Abstract]:Tourism is a rising industry in the service industry, and it is also an important tertiary industry which supports and develops vigorously in the adjustment of the industrial structure of our country. The growth rate of tourism in China is accelerating in recent years, and some scholars predict that China will become the largest tourist destination country in the world by 2020. Due to the increasing proportion of tourism to the national economy, the contribution of tourism tax revenue to the development of national economy will be directly affected, and the improvement of tourism tax policy and collection and management system will also play an important role in this process. The rich and unique tourism resources of Yingtan City have obvious advantages and great potential, which lays a solid foundation for the development of Yingtan tourism and creates a rich and potential source of tax for Yingtan City. In the next few years, ten years will be the golden age of Yingtan tourism development. Therefore, how to give full play to the tax organization finance, regulate the economy, adjust the function of distribution, vigorously implement the tourism-driven strategy, and constantly improve the contribution rate of tourism tax revenue. Yingtan is a brand-new topic in speeding up the leap from a large tourism resource city to a strong tourism economy city. This research focuses on the problem of tourism tax contribution degree of Yingtan city, on the basis of in-depth analysis of the calculation method of tourism tax contribution degree, takes the statistical index data of tourism economic development of Yingtan city from 2005 to 2014 as the measuring object, and adopts the quantitative analysis method. This paper measures the contribution degree of tourism tax revenue in Yingtan City in detail, and analyzes the specific reasons and negative effects which lead to the low contribution degree of tourism tax revenue in Yingtan City. The main reasons include the development of tourism industry, tax system and tax collection and administration. The negative effects mainly focus on the negative impact on the development of tourism, and are not conducive to the coordinated development of tax and tourism. Finally, the paper puts forward some countermeasures to solve the problem of low contribution of tourism tax in Yingtan City.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F592.7

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