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本文通过对乡镇旅游税收贡献指标的测算,并以营改增的视角对乡镇地方财政的税收贡献率和乡镇旅游业的实际发展情况进行分析。以期能为提高乡镇未来旅游业的模式创新,和提高乡镇税收旅游贡献率的实现途径、具体对策等提供基础性的论证理论。
This paper analyzes the contribution rate of township tourism tax, and analyzes the tax contribution rate of township local finance and the actual development of township tourism from the perspective of the increase of the number of townships and towns. With a view to providing theoretical proofs on how to improve the modes of tourism in villages and towns in the future, and how to improve the contribution rate of tourism tax in townships and towns, as well as specific measures.