两岸旅游税制比较分析

大陆和台湾流转税、所得税的主要税种都与旅游相关,但各税种名称、相应各税种的课税要素存在差异;台湾旅游税制的某些方面,如减少重复征税、较好的调节功能、有效的税收征管等,可资大陆借鉴。

Two strait tourism tax system comparison analysis

Main items of turnover tax and income tax categories have some connection with tourism in Mainland China and the Taiwan District,but the names and tax elements of corresponding items differ between the two sides.Taiwan’s tourism taxation system can afford the Mainland some lessons that merit attention,such as alleviating duplicate levy、a better adjustment function and an efficient tax collection system.