本文从财税角度分析旅游景区门票价格制定。合理旅游门票价格需正确处理原生性财源和派生性财源的关系。在积极培育派生性财源的同时,应高度重视其外溢效应和漏损效应,并通过劳务型税源管理能力的强化,财政收入再分配机制的完善和分税制的优化来最大限度地纠正两大效应的负面影响。 This article from the tax point of view of tourist attractions ticket pricing. Reasonable travel ticket prices need to correctly handle the relationship between primary and secondary sources of financial resources. While actively cultivating derivative financial resources, we should attach great importance to its spillover effect and leakage loss effect and try to correct the two major effects to the maximum extent through strengthening the management ability of tax sources of labor-based services, improving the redistribution mechanism of fiscal revenue, and optimizing the distribution tax system Negative impact.