论开征出境旅游消费税及利弊分析

Pros and Cons of Levying Outbound Tourism Consumption Tax

当前中国出境旅游超前发展,造成内需的大量"漏出",国际旅游业已经成为逆差产业,且逆差有迅速扩大的趋势。同时,中国旅游发展基金面临到期,为了旅游业有足够的发展资金,有必要采取符合税费治理原则的新的收入渠道。出境旅游消费税既可延续旅游发展基金的功能,又能适度抑制过快增长的出境旅游,为入境旅游和国内旅游提供必要的资金。出境旅游消费可作为消费税的一个税目;总体上来讲开征旅游消费税利大于弊。

The advanced development of outbound tourism has led to a huge amount of＂leakage＂ of domestic demand. The international tourism has become a deficit industry, while the deficit tends to be enlarged rapidly. Meanwhile, the tourism development fund of China will expire soon, thus it＇s necessary to develop new sources abiding by tax governance principles. Outbound tourism consumption tax would carry on the function of tourism development fund, while prevent outbound tourism from increasing too fast, which may largely support inbound tourism and domestic tourism. Outbound tourism consumption can be a kind of consumption tax. On the whole, advantages of levying consumption on outbound tourists outweigh its disadvantages.