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改革开放后,我国开放了入境旅游业,其目的之一就是增加国家的非贸易创汇。但“九五”以来,我国出境旅游增长异常迅猛,2003年,其花费已经超过入境旅游收入,国际旅游业总体上已经成为花汇产业,且外汇逆差有迅速扩大的趋势。国家旅游局虽然在“九五”末期就提出了“大力发展入境旅游、适度发展出境旅游”的政策,但由于缺乏具体的操作手段,仍出现上述局面。本文仅从财政税收政策上,提出落实该政策的具体措施。
After the reform and opening up, China has opened inbound tourism one of its purposes is to increase the country’s non-trade foreign exchange earnings. However, since the “95”, the outbound tourism in our country has grown exceptionally rapidly. In 2003, its expenditure has surpassed the income from inbound tourism. International tourism industry as a whole has become the industry of Huafu, and the foreign exchange deficit has rapidly expanded. Although the National Tourism Administration put forward the policy of “vigorously developing inbound tourism and appropriately developing outbound tourism” at the end of the “Ninth Five-Year Plan” period, such a situation still exists due to the lack of specific operational means. This article only from the fiscal tax policy, put forward specific measures to implement the policy.