抚州市财税政策与生态旅游业发展的相关性研究  

Study on the Correlation Between the Fiscal and Tax Policy and the Development of Eco-tourism in Fuzhou City

作　　者：孟召博 

机构地区：[1]东华理工大学,江西抚州344000

出　　处：《东华理工大学学报（社会科学版）》2017年第4期332-334,364,共4页Journal of East China University of Technology(Social Science)

基　　金：抚州社科规划项目"抚州市财税政策与生态旅游发展的相关性研究"(14SKO34)

摘　　要：十八大首次把生态文明建设纳入"五体一位"的总体布局以后,又把生态文明发展作为"十三五"规划重要目标。抚州工业基础相对薄弱,而生态环境资源非常丰富,正好以生态文明建设为契机大力发展旅游经济。从生态旅游发展和财税政策扶持的角度,客观分析了抚州市旅游人数和收入增加明显,但比重仍不足等现状,旅游业发展中仍存在征收管理混乱、税收优惠方式单一、财政投入不足等财税问题,尝试性地提出创新投入模式、树立绿色税收理念、发展龙头企业以及提高资金使用效率等财税发展建议。The 18th National Congress brought the ecological civilization construction into the ＂Five-in-one＂ gen- eral layout for the first time, and then decided on ecological civilization developmer, t as the important goal of the 13th five-year plan. In Fuzhou, industrial basis is relatively weak, but the ecological environment resources are a- bundant, so this is just enough the opportunity to vigorously develop tourism economy. From the perspective of eco-tourism development and fiscal policy support, this paper argues objectively that the number of tourists and the residents＇ income in Fuzhou have an obvious increase, but the proportion is still insufficient, and there are still some fiscal and tax problems, such as management chaos, single tax system and insufficient financial input in the development of tourism. This paper puts forward following suggestions： innovating input mode, establishing green tax concept, developing l

关 键 词：生态旅游业 财税政策 相关性 

分 类 号：F812[经济管理—财政学] F592.7