摘要
近年来,我国旅游企业不论从数量上还是质量上,发展迅猛,成绩喜人。但与此形成巨大反差的是,旅游企业税收流失严重,导致实际税负与名义税负相差悬殊。针对目前旅游业税收流失原因,提出解决的方法和措施。
In recent years, Our country traveling enterprise had been great developed. But in the confect, the traveling enterprise tax revenue outflow is serious, the causes of actual tax burden and the nominal tax burden phase difference are disparate. This article mainly aims at the present tourism tax revenue outflow reason analysis, proposes the methods and the measures.
出处
《贵州商业高等专科学校学报》
2007年第3期57-59,共3页
Journal of Guizhou Commercial College
关键词
旅游业
税收
流失
措施
tourism
The actual tax burden
run off
measure
