旅游业税收贡献的分类测算方法

On the Classified Calculating Approach of Tax Revenue Contribution in Tourism Industry

旅游业税收的计算和评价 ,一直是旅游分析和研究中的难点问题。本文根据我国有关税收政策和规定 ,探索运用“分类测算法”来分析旅游业的税收收入及其对财政收入的贡献 ,并按照“分类测算法”的分析方法和步骤 ,对云南旅游业税收收入进行了实证分析。

The calculation and evaluation of tax revenue in tourism industry have always been a difficult problem in tourism analysis and study. The paper,in accordance with the relevant tax revenue policy and stipulation,tries to apply “classified calculating approach” to analyse the tax revenue in tourism industry and its contribution to financial income. It uses the analytical method and steps of “classified calculating approach” to make a real analysis of tax revenue in Yunnan's tourism industry.