摘要
一、我国开征旅游税的必要性 80年代,我国旅游业,特别是国际旅游业获得了迅速发展,在旅游接待能力、旅游创汇、回笼资金、旅游设施建设、旅游资源开发利用和保护、旅游人才培养及旅游宣传招揽工作等方面取得了明显的成绩。旅游业已成为我国一个新兴产业部门,在国民经济中发挥着越来越重要的作用。但是我国旅游业在发展过程中仍然存在着相当突出的问题和矛盾。
There are three aspects of tourism taxes.1, Taxes are levied throughtout thecountri. 2, Taxes are collected only in tourism areas.3,Taxes are collected in tourism-related ateas nationwide in the form of special foundations.This last is a kind ofspecial voluntary contribution to the state.This special sum of money can be used toincrease the input of tourism so as to promote the development of our internationaltourism industry.We hold that the third aspect conforms with the two basic aims ofcollecting tourism taxes.Accordingly,our tourism tax-collecting can be designed andput into effect in accordance with the third aspect.Meanwhile,we can profit from thebenificial points in the first and second aspects.
出处
《旅游学刊》
CSSCI
北大核心
1992年第3期16-20,59,共6页
Tourism Tribune
基金
"90年代发展我国国际旅游业的财税问题研究课题"
