旅游税规范研究初探  

Standardization Research into Tourist Tax

作　　者：邢剑华[1] 

机构地区：[1]山西大学旅游管理系,山西太原030006

出　　处：《桂林旅游高等专科学校学报》2007年第2期268-271,共4页Journal of Guilin Institute of Tourism

摘　　要：从分析开征旅游税的相关经济学理论和税收体制背景出发,通过对比旅游税与旅游税收、旅游管理费、出境旅游税等概念深入探讨了旅游税概念的规范化问题,并在此基础上参照国外旅游税征收实践,结合我国情况提出关于开征旅游税的几点初步设想。最后根据国内研究现状对旅游税未来研究趋势进行了简要阐述。The article opens to analyze the economic theory and the taxation system about levying tourist tax. Then the issue of standardization of the definition of tourist tax is discussed in acomparison way. By contrasting overseas practice and consulting research actuality, the preliminary assumptions about levying tourist tax in China are put forward and some ideas of the research trend may be valuable to the following research.

关 键 词：旅游税 规范研究 研究趋势 

分 类 号：F592[经济管理—旅游管理] F812.42[经济管理—产业经济]