旅游业的税收征管探析

Probing into tourism's tax collection and management

近年来,中国的旅游业蓬勃发展,旅游总收入逐年增长,但是旅游业本身创造的税收却流失严重,未能实现与收入的同步增长,旅游税收的征收管理存在很大漏洞。本文介绍了旅游业的主要税种,分析了这些主要税种的征收管理上存在的问题,并提出了加强征管的相应对策。

In recent years, the tourism industry of C hina has enjoyed a vigorous development with increas-ing annual gross revenue. However, the loss in tax of this industry is also tremendous. The synchronous growth in tax and revenue can not be achieved. There are serious flaws in our taxation management. This paper introduces the main tax categories of tourism indus-try, analyzes the existing problems on taxation man-agement, and put forward some corresponding counter-measures.