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我省旅游资源十分丰富。改革开放以来,我省旅游业发展迅速,尤其是近年来,随着我省加大了旅游资源宣传力度,旅游业突飞猛进,旅游总收入逐年大幅提高。然而,与此形成巨大反差的是,我省旅游业总体缴税水平增幅不大。旅游业税收流失严重,其原因主要有以下几个方面:旅游企业内部财务制度不健全,不合法票据入情况普遍存在;旅行社之间相互虚开发票冲减营业额情况普遍存在;旅游业价格核算制度不规范。
Tourism resources in our province is very rich. Since the reform and opening up, the tourism industry in our province has been developing rapidly. Especially in recent years, with the intensification of propaganda of tourism resources in our province, the tourism industry has been advancing by leaps and bounds and the total tourism revenue has risen sharply year by year. However, a huge contrast with this is that the province’s tourism tax rate increased slightly. The serious loss of tax revenue in tourism industry is mainly due to the following aspects: the internal financial system of tourism enterprises is not perfect and the illegal bills are in the general situation; the sales receipts are offset by fake invoices among travel agencies; the tourism price accounting System is not standardized.