90年代发展我国国际旅游业的财税政策研究

A Study on Financial and Tax Policy for tne Development of China's International Tourist Industry in the 1990s

党的十一届三中全会以来,我国的国际旅游业得到了很大的发展,形成了一个拥有一定行业规模的新兴产业。但是,同世界上旅游业发达的国家相比,我国国际旅游业的旅游创汇还不够多,其在国民经济中的地位尚不够高,这与我国拥有的得天独厚的旅游资源和我国在世界上所处的地位很不相称,亟待进一步加以开拓。为积极发展国际旅游业。

This article analyses and discusses the nature and character of China's International Tourist Industry also the relationship between the development of international tourist industry and finance. According to China's development strategies for international tourist industry in the 1990s, the author makes relevant suggestions about the policies of finance and tax.