我國(guó)的旅游稅收問(wèn)題及其管理對(duì)策的初步研究.pdf

1、南京師范大學(xué)碩士學(xué)位論文我國(guó)的旅游稅收問(wèn)題及其管理對(duì)策的初步研究姓名：高宇軒申請(qǐng)學(xué)位級(jí)別：碩士專(zhuān)業(yè)：人文地理學(xué)指導(dǎo)教師：黃震方2003.5.1ABSTRACTTodaywiththerapiddevelopmentoftourisminChina，tourismtaxhasbecomeoneofthemostimportantaspectsintourismeconomySotheprefectrunofitsmechanismandm

2、anagementmodelsplayssignificantrolestothealltourismindustryeventhesocietyThepurposeofthisthesisistoofferatheoreticalandempiricalapproachtoestablishtheskeletonofthemanagementtheoryabouttheChineseTourismTaxandpromotethedev

3、elopmentofthetaxmechanismInchapter1，thethesisstartswiththeconceptionofthetourismtax；thenusesthestatisticstoillustratethepresentsituationandtheprospectofthetourisminChina；last，accordingtotheexamplesandpolicycarriedoutbygo

4、vernment，showthepositiveandnegativeinfluence，thesituationoftheChinesetourismtaxChart2discussesourinspirationfromforeigntaxpolicyandmanagementIintroducethesurveyoftheinternationaltaxpolicyandmanagementfrommanyaspects，such

5、astheideaofthetourismtax，thepresentsituationofthetourismtaxinthedevelopedcountiesandsoonInchan3Idividethetourismindustryintofivebranchestoanalyzethetaxproblems：thetourismtransportationdepartment，thehotelanddietdepartment

6、，thetourismservicedepartment，departmentstax，thetouristvisadepartmentrespectivelyBasedonthecurrentsituationandtheprospectofthetourismtaxinChinaandoverseaasillustratedabove，chart4combinesthepolicycarriedoutbythegovernmentt

7、opresentthemanagementmodelsandbasicstrategiesoftheChinesetourismtaxAnd1putthetheoryofinputandoutputintothecomputationandsurveyofthetourismtaxinordertomaketheinformationaboutthemechanismandmanagementmodelsmoreaccurateInch

8、art5，afterstudyinginthetypicalconcreteinstancesaboutthetourismtax，1analyzetheproblemsanddefectsinthetaxmanagementmodelsandrefertothepropermethodstosolveallthesedrawbacksInchart6IcombinethestatisticsintheWorldTourismOrgan