文档介绍：河北大学
硕士学位论文
促进我国旅游产业发展的财税政策研究
姓名:张玲
申请学位级别:硕士
专业:财政学
指导教师:宋凤轩
2011-05
摘要
摘要
二十世纪九十年代以来,我国实施“政府主导型”的旅游产业发展战略,弥补市场
配置资源的失灵。旅游市场资源配置失灵主要表现在旅游业的发展具有明显的外部效
应,即:旅游资源具有稀缺性、旅游业的生产原理具有公共产品的特征、旅游市场信
息不对称性。财政政策和税收政策是弥补旅游资源配置市场失灵的重要手段。在财政
和税收政策的大力支持下,我国旅游业获得了迅速的发展,并确立了在国民经济中的
战略地位,如何让财政和税收政策更好地促进旅游产业的发展,满足人民群众日益增
长的旅游需求和促进国家经济的发展,实现“十二五”旅游规划的目标是摆在我们面
的重要课题。本文概述了我国旅游产业在国民经济中的地位和作用,指出财税政策促
进旅游产业发展的理论依据,分析财税政策在促进我国旅游产业发展过程中的作用和
不足,提出促进我国旅游产业发展的财税政策建议。本文的创新之处在于,在分析现
有财税政策的作用和不足后,创新性地提出了在继续加强财税政策对旅游产业支持的
前提下,要充分发挥财政投入的带动效应,拉动社会资本投资旅游产业,同时,随着
财政对旅游投资规模的持续扩大,要建立有效的财政投资绩效评价体系和有效的监督
机制,确保财政投资发挥最大的效益,进一步发挥税收的导向作用,促进低碳旅游的
发展。

关键词旅游产业财税政策外部性公共产品
I
Abstract
Abstract
Since the 1990s, China's implementation of adopt government-leading tourism industry
development strategy, make up of the ineffectiveness of the market in resource allocation.
Tourism market resource allocation failure mainly displays in the development of tourism has
obvious external benefit, namely: tourism resource are scarcity, the production principle of
tourism has the characteristics of public goods, and tourism market information are
asymmetry. Fiscal policy and tax policy are the important means pensating for tourism
resources allocation market failure. With the strong support of fiscal policy and tax policy, the
tourism industry has been developed rapidly, and established strategic position in the national
economy, how to make better financial and tax policies to promote the development of the
tourism industry, satisfy the people's growing tourism demand, promote the development of
national economy, achieve “the twelfth five-year” travel planning goal are the important tasks
before us. This paper summarized the status and role of the tourism industry in our national
economy, and pointed out the theoretical basis of fiscal policy and tax policy promoting
tourism industry, analyzed the function and insufficiency of fiscal policy and tax