黑龙江省冰雪旅游产业税收政策研究

Research on Tax Policy of Ice and Snow Tourism Industry in Heilongjiang Province

运用文献分析、定性分析等方法,阐述了黑龙江省冰雪旅游产业税收优惠政策的现状,揭示了黑龙江省冰雪旅游产业的税收优惠政策存在着税收优惠方式单一、税收优惠政策缺乏针对性、冰雪专业人才税收优惠力度不足、税收征管体系不健全等问题。为促进黑龙江省冰雪旅游产业的发展,应给予冰雪旅游产业相应的税收优惠政策。针对黑龙江省冰雪旅游产业税收优惠政策存在的问题,提出了增加冰雪旅游产业的税收优惠政策、实施针对冰雪旅游产业的税收优惠政策、完善冰雪专业人才税收优惠政策、健全冰雪旅游产业税收征管等优化对策。

The paper analyzes the current situation of tax incentives for the ice and snow tourism industry in Heilongjiang Province by means of literature analysis and qualitative analysis.It reveals that the tax incentives of the ice and snow tourism industry in Heilongjiang Province have a single preferential taxation method,the lack of specific tax incentives,the tax incentives for ice and snow professionals are insufficient,and the tax collection and management system is not perfect.In order to promote the development of the ice and snow tourism industry in Heilongjiang Province,the corresponding tax incentives for the ice and snow tourism industry should be given.