广东省旅游税收优惠政策初探

Study on Preferential Tax Policies for Tourism Industry in Guangdong Province

广东省旅游产业承袭并贯彻国家对于旅游企业的税收优惠政策,在营业税基计量、旅游企业投资所得税减免、进口原材料增值税减免、土地使用税减免等方面给予旅游企业税收优惠。同时,广东省地方政府对于高等级项目投资、新产品开发等实行了地税减免和返还。借鉴其他国家及地区经验,广东省在旅游企业营业税率调整及境外游客购物退税方面仍有改进空间。

Guangdong province had extended its range of preferential tax policies to regional tourism enterprises,including tax reduce or free on regional business tax and income tax for investment of high lever project,R&D of new product,and so on. Considering experiences of other areas,it can both adjust rate of business tax and carry out export tax rebate to improve effect of preferential tax policies.