关于旅游业税收政策执行情况的分析——以新余市为例

Analysis of execution of tourism tax income policy——A case study of Xinyu City

被誉为"朝阳经济"的旅游业在21世纪经济发展中一支独秀,旅游经济给各国创造了巨大的财政收入。旅游业伴随着我国经济的快速发展,近几年也出现了了行业产值和规模井喷式地增长,但作为反映行业经济发展晴雨表的税收却没有体现出这种快速发展的迹象。为了进一步了解江西省旅游业税收政策的落实和执行情况,规范该行业的税收管理,就江西省新余市旅行社的税收政策执行情况和征管现状进行了一次典型调查。

The tourism industry known as sunrise economy is outstanding in the economic development in the 21st century.The tourism economy brings about huge financial income for each country.The value and scope of the tourism industry increase in an explosive way with the quick development of our economy.Bu the tax income which reflects the status quo of the industrial economic development does not show the sign of quick development.In order to get further idea of the execution of the tourism tax income policy of Jiangxi province and normalize the tax income management,this paper does a typical investigation on the execution and management of tax income policy if Xinyu travel agents.