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Jingdong book

旅游业税负统计实证研究

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Jingdong book

旅游业税负统计实证研究

Name: 旅游业税负统计实证研究
Brand: Jingdong book
SKU: 3110016491
Price: 46.77 USD
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Content Description

《旅游业税负统计实证研究》就是“旅游城市统计合作平台”开展的科研课题成果之一。该课题研究了旅游业由于种种原因脱离税收征管视野，造成税收遗漏这一困扰旅游城市党委、政府多年的管理问题；并且借助“综改”契机，及时将课题科研成果转化为生产力。由政府相关部门依据《旅游业税负统计实证研究》成果制定并实施了《张家界市旅游业税收征收管理办法（试行）》，取得了显著效果，受到国内外业界的高度重视和关注。

Catalogue

第1章引言
1.1 问题
1.2 研究的背景
1.3 研究的目的和意义
1.4 研究的思路、内容和方法

第2章旅游相关理论概述
2.1 基本概念
2.2 旅游业分类
2.3 张家界TSA旅游卫星账户
2.4 旅游经济核算

第3章张家界旅游业及旅游业税收发展现状
3.1 张家界旅游业发展概况
3.2 旅游业税收及其对财政收入贡献的估计
3.3 影响旅游业税收征收管理的主要技术制约因素

第4章旅行社税负遗漏模式
4.1 旅游实例
4.2 游客消费支出与导游、旅行社（中介）、旅游企业（供给）收入的函数关系
4.3 组团旅行社的税负遗漏是怎样形成的
4.4 向谁征收、征收多少、怎样征收遗漏的旅游业税

第5章实证研究
5.1 实证研究范围
5.2 张家界市旅游业税负遗漏情况调查方案
5.3 旅游业税负实证统计
5.4 实证结果解析

第6章实证结果应用
6.1 研究《张家界市旅游业税收征收管理办法（试行）》
6.2 制定《张家界市旅游业税收征收管理办法（试行）》
6.3 实施《张家界市旅游业税收征收管理办法（试行）》
6.4 课题研究的拓展
6.5 建立研究的可持续发展机制

第7章附件
7.1 《旅游业税负统计实证研究》课题评审结项证书
7.2 《旅游业税负统计实证研究》课题专家组集体评审结项意见及签名
7.3 《旅游业税负统计实证研究》课题专家组专家简介

Book Abstract

5.1.1 广义旅游业税收
旅游业是为游客提供产品和服务的国民经济行业。旅游业是从游客消费角度，将旅游经济从国民经济这个以供给角度表述的行业中剥离出来的“附属产业”。由于旅游业具有如下特点：①产业资源供给边界可无限延伸，几乎没有做不到、只有想不到！②从产业消费需求看，层次在不断的拓展（与价格无关化）。③从产业发展的驱动要素看，已进入软要素主导阶段。④从产业发展时间空间维度看，旅游需求的动态性和供给的区域特色具有不确定性等动态、开放发展的特点。因此从理论上讲，不管是什么行业，只要这个行业为游客提供产品与服务并且产生了税负遗漏，就应该将之纳入旅游业税负遗漏实证研究的视野。
联系产生旅游业税收遗漏问题的四大主要原因：①旅游业分类标准缺失、统计口径小；②发票意识淡薄、旅游业税漏征缴；③无序竞争、瞒报旅游业税负；④政策法规不健全、旅游业与其他行业税收政策横向比较不公平，造成旅游业税负和税率低等问题。由此致使我国旅游城市年度财政收入占国内生产总值的比重比非旅游城市普遍偏低。不难得出，旅游业税收遗漏问题涉及产业面广、产生问题的原因多的结论。
因此，广义旅游业税收遗漏问题的研究和解决需要《中国旅游业分类标准》和一个具有资源整合、信息共享功能的《社会经济信息平台》的支撑，才能全面深入推进。目前，在缺乏《中国旅游业分类标准》支持、缺乏社会经济信息平台比照审核的条件下，仅仅用抽样调查的模式进行广义旅游业税负遗漏问题研究是较难的。
5.1.2 狭义旅游业税收
本书2.3节张家界TSA旅游卫星账户部分和2.4节旅游经济核算部分，所陈述的内容实际上是期望创建一个具有权威性的旅游经济核算标准出来，但遗憾的是，至今为止在我国不但没有合法的《中国旅游经济核算标准（国家标准）》，而且也没有合法的《旅游经济核算标准（地方标准）》。因此，确定一个具体的、具有可操作性的旅游业税负遗漏实证研究范围是本课题的要点。于是，鉴于旅游业是从游客消费角度，将旅游经济从国民经济这个以供给角度表述的行业中剥离出来的“附属产业”的旅游业定义，承接本书2.3节张家界TSA旅游卫星账户部分和2.4节旅游经济核算部分的主旨，我们将依据旅游消费六要素为界限的旅游业确定为：狭义旅游业税负遗漏研究范畴。
5.1.3 本课题实证研究范围
在以旅游消费六要素为界的狭义旅游业税收范畴的基础上，根据旅游业税征收管理部门地税局的要求，本书对旅行社的回扣实证研究范围主要明确在旅游消费六要素中的吃、住、行、游四大要素上，并据此研究、制定、实施《张家界市旅游业税负遗漏情况调查方案》，通过研究、制定、实施《张家界市旅游业税收征收管理办法》，有针对性地提出对策和建议。
本书对旅游消费六要素中的购、娱两要素旅游企业给旅游社和导游折扣的研究，按照《张家界市旅游业税负遗漏情况调查方案》和《张家界市旅游业税收征收管理办法》，通过专题抽样调查，有针对性地解决并提出对策和建议。
……

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