摘要
税收政策在推动我国旅游产业区域协调发展中的作用日益突出。科学的税收政策对于旅游产业在东、中、西部地区的平衡发展,改善我国旅游产业的发展环境,提升旅游产业的整体质量,都是至关重要的。旅游税收政策导向应着眼于改善东、中、西部地区旅游的经营内部环境与外部环境,并着重解决这些领域的政策冲突与利益失衡问题。
The role of tax policy which aims to promote regional coordination development of Chinese tourism industry becomes more obvious. It is important to make scientific tax policies for the balance development among the east, middle and western regions, also for improving the development environment and the overall quality of tourism industry. Tourist-oriented tax policy should focus on improving East, Middle and West tourism management internal environment and external environment, and to solve the policy conflict and the imbalances of interests in these areas.
出处
《高等财经教育研究》
2012年第2期84-86,94,共4页
Journal of Higher Education Finance
关键词
旅游产业
区域协调
税收政策
tourism industry
regional coordinated development
tax policy
