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近年来,中国的旅游业蓬勃发展,旅游总收入逐年增长,但是旅游业本身创造的税收却流失严重,未能实现与收入的同步增长,旅游税收的征收管理存在很大漏洞。本文介绍了旅游业的主要税种,分析了这些主要税种的征收管理上存在的问题,并提出了加强征管的相应对策。
In recent years, China’s tourism industry has been booming and its total tourism revenue has been increasing year by year. However, the tax revenue created by the tourism industry has been seriously lost and the simultaneous growth of income has not been realized. There is a huge loophole in the collection and management of tourism taxes. This article introduces the main types of taxes in the tourism industry, analyzes the problems existing in the collection and management of these major types of taxes, and puts forward corresponding countermeasures to strengthen the collection and management.