促进我国旅游业发展的税收对策研究

中国能不能成为真正的世界旅游强国,我国现有的旅游资源优势能不能转换为产业优势和竞争优势,关键取决于国家能否在实施政府主导型旅游业发展战略的过程中创造出更好的政策优势,通过搭建政策优势平台,作为旅游资源优势转换为产业优势和竞争优势的桥梁.本文主要探讨促进我国旅游资源整体优势转化为产业优势和竞争优势的税收政策.

Research on Tax Policy Promoting Touristy Development

Could China be a real tourist power in the world, and could our touristy resources advantage be transformed into industrial superiority and competitive edge? The answer mainly depends on whether the government could create much better policy advantage during the process of implementing government's leading strategy for tourism development. By building the platform of policy advantage, sets up a bridge for the transformation of touristy resources into industrial superiority and competitive edge. This article mainly discusses the tax policies that will promote the transformation of our touristy resources advantage as a whole into industrial superiority and competitive edge.