广西大明山旅游开发区发展中的财税政策配套问题研究
发布时间：2018-09-08 14:43
【摘要】：2005年,经南宁市委、市政府批准,广西大明山风景旅游区成立。广西大明山风景旅游区管委会成立至今已近八年时间。按照自治区党委、自治区人民政府对《大明山旅游发展十二五战略规划》,大明山将发展成为以旅游业为主导的区域化管理的行政区。但由于广西大明山目前仅为一个全额财政供养的事业单位,同时也是国家级的自然保护区,存在从单位财务(单位投融资)职能向一级政权所要求具备的财政职能(政府投融资)转变阻碍,这些阻碍因素导致了广西大明山的发展规划实施受到了严重的制约。本文旨在通过对广西大明山风景旅游区长达七年发展的实地调研,并结合其投融资过程进行系统性研究,针对影响其发展的财政税务政策相关问题深入研究,再对比国内、外相关经济开发区的研究成果和具体情况,通过实证分析、理论分析、经验分析后,结合大明山旅游区发展的财政税政策需求,针对大明山财税政策配给的现状和可行性进行分析,并提出建议。研究结论主要有,一是确定广西大明山旅游开发区发展中的财政政策配套；二是确定广西大明山旅游开发区发展中的减免税收等政策的配套；三是广西大明山旅游开发区发展中财税政策配套和实施步骤。
[Abstract]:In 2005, approved by the Nanning Municipal Committee and the municipal government, Guangxi Daming Mountain Scenic Tourism area was established. Guangxi Daming Mountain Scenic area Management Committee has been established for nearly eight years. According to the "Twelfth Five-Year Strategic Plan for Tourism Development of Daming Mountain" by the party committee and the people's government of the autonomous region, Daming Mountain will be developed into a regionalized administrative region dominated by tourism. However, since Guangxi's Daming Mountain is currently only a fully funded institution, it is also a national nature reserve. There are obstacles to the transformation from the function of unit finance (unit investment and financing) to the financial function (government investment and financing) required by the political power at the first level, which leads to the serious restriction on the implementation of the development plan of Daming Mountain in Guangxi. The purpose of this paper is to conduct a systematic study on the development of Guangxi Daming Mountain Scenic Tourism area for seven years, and to make a systematic study on the process of investment and financing, and then to compare the domestic and foreign financial and tax policies that affect the development of Daming Mountain Scenic Tourism area. Through empirical analysis, theoretical analysis and empirical analysis, combined with the financial and tax policy requirements of the development of the Daming Mountain tourist area, This paper analyzes the present situation and feasibility of fiscal and tax policy rationing in Daming Mountain, and puts forward some suggestions. The main conclusions of the study are as follows: first, to determine the fiscal policy for the development of the Daming Mountain Tourism Development Zone in Guangxi; second, to determine the necessary policies for tax relief and reduction in the development of the Daming Mountain Tourism Development Zone in Guangxi. Third, Guangxi Daming Mountain Tourism Development Zone in the development of fiscal and taxation policies and implementation steps.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.0;F592.7
本文编号：2230827
[Abstract]:In 2005, approved by the Nanning Municipal Committee and the municipal government, Guangxi Daming Mountain Scenic Tourism area was established. Guangxi Daming Mountain Scenic area Management Committee has been established for nearly eight years. According to the "Twelfth Five-Year Strategic Plan for Tourism Development of Daming Mountain" by the party committee and the people's government of the autonomous region, Daming Mountain will be developed into a regionalized administrative region dominated by tourism. However, since Guangxi's Daming Mountain is currently only a fully funded institution, it is also a national nature reserve. There are obstacles to the transformation from the function of unit finance (unit investment and financing) to the financial function (government investment and financing) required by the political power at the first level, which leads to the serious restriction on the implementation of the development plan of Daming Mountain in Guangxi. The purpose of this paper is to conduct a systematic study on the development of Guangxi Daming Mountain Scenic Tourism area for seven years, and to make a systematic study on the process of investment and financing, and then to compare the domestic and foreign financial and tax policies that affect the development of Daming Mountain Scenic Tourism area. Through empirical analysis, theoretical analysis and empirical analysis, combined with the financial and tax policy requirements of the development of the Daming Mountain tourist area, This paper analyzes the present situation and feasibility of fiscal and tax policy rationing in Daming Mountain, and puts forward some suggestions. The main conclusions of the study are as follows: first, to determine the fiscal policy for the development of the Daming Mountain Tourism Development Zone in Guangxi; second, to determine the necessary policies for tax relief and reduction in the development of the Daming Mountain Tourism Development Zone in Guangxi. Third, Guangxi Daming Mountain Tourism Development Zone in the development of fiscal and taxation policies and implementation steps.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.0;F592.7
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