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民族地区旅游资源具有公共物品的属性,但在旅游开发中无法通过门票收费等市场行为来满足对旅游资源的保护及传承。文章以旅游税的相关理论为基础,结合延边朝鲜族自治州案例,针对少数民族地区旅游资源特征,分析少数民族地区开征旅游税的角度的合理性,并通过国内少数民族地区旅游发展的实际情况,提出了开征旅游税的相关建议。
The tourism resources in the ethnic areas have the properties of public goods, but they can not satisfy the protection and inheritance of the tourism resources through the market behaviors such as ticket fees in the tourism development. Based on the relevant theories of tourist tax and the case of Yanbian Korean Autonomous Prefecture, this paper analyzes the characteristics of tourist resources in ethnic minority areas, analyzes the rationality of tourism tax levied in ethnic minority areas, and through the actual situation of tourism development in ethnic minority areas, Proposed the introduction of tourism tax related recommendations.