旅游业税收改革的基本原则与对策思路^（*）

内容摘要：

本文认为，我国旅游业现行税收政策存在优惠领域广度和深度不足、优惠政策深层辐射力不够等问题，因而从协调旅游业各相关者的税收利益角度出发，结合旅游业发展和税制改革的进程，进行增减相结合的局部调整性改革，是促进我国旅游业和税收良性互动发展的必然选择。

关键词：旅游业　税收改革　税收优惠

abstract:this paper argues that there still exist some issues in tax policies concerning tourist industry, including the scope, depth and effects of related preferential tax policies. therefore, based on current situations of tourist industry and tax reform, from the viewpoint of the interested parties of tourist industry, it is necessary to carry out a structural reform in order to promote the development of tourist industry and tax revenue in an interact way.

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