Author(s)

Shuling Xue ¹

Affiliation(s)

¹ School of Finance and Taxation, Jilin Institute of Technology and Business, No. 1666 Kalunhu Street, Jiutai Economic Development Zone, Changchun, China

Corresponding Author

Shuling Xue

ABSTRACT

Yunnan Province is rich in tourism resources, which has made outstanding contributions to the economic development of Yunnan province and promoted the growth of the national economy. However, in the process of tourism development in Yunnan Province, there are also some problems of tax collection and management, which hinder the optimization and upgrading of economic structure. In this context, this paper analyzes the problems existing in the tax collection and management of tourism industry in Yunnan Province, and puts forward countermeasures to further optimize the business environment and ensure the conservation of tax sources.

KEYWORDS

Yunnan Province, Tax collection and administration, Tourism, Efficiency of collection

CITE THIS PAPER

Shuling Xue, The Problems and Countermeasures of Tourism Tax Collection and Management in Yunnan Province. Tourism Management and Technology Economy (2023) Vol. 6: 28-34. DOI: http://dx.doi.org/10.23977/tmte.2023.060405.

REFERENCES

[1] Li Menglong, Ke Yuechang, Wu Yingmei. (2023) Characteristics and Optimization of Tourism Resources and Tourism Economy Dislocation in Yunnan Province. Yunnan Geographical Environment Research, 4, 53-60.
[2] Liang Ji, Chen Shaobo. (2020) The Impact of COVID-19 on Tax Revenue in China Based on Input-output Model: a Case Study of Tourism. Tax Research, 12, 107-114.
[3] Li Cheng. (2020) The Challenge and Opportunity that Our Country Tax Revenue Business Environment Faces. Tax Research, 9, 27-31.
[4] Zhao Xiaojian. (2019) The Problems and Countermeasures Existing in the Taxation Process of Tourism Industry. Paying Taxes, 6, 36.
[5] Jia Zhenli. (2019) Tourism Development in Yunnan under the Background of the Belt and Road Initiative. Urban Tourism Planning, 1, 129-131.
[6] Li Peng, Deng Aimin. (2021) Tourism Development Path and Strategy under the New Development Pattern of "Double Circulation". Review of Economics and Management, 5, 21-30.
[7] Zhu Mingjiao. (2020) The Impact of COVID-19 on Tourism in Yunnan Province and its Countermeasures. Modern Business and Trade Industry, 19, 3-4.

Sponsors, Associates, and Links

---

• Information Systems and Economics
  
  
• Accounting, Auditing and Finance
  
  
• Industrial Engineering and Innovation Management
  
  
• Journal of Computational and Financial Econometrics
  
  
• Financial Engineering and Risk Management
  
  
• Accounting and Corporate Management
  
  
• Social Security and Administration Management
  
  
• Population, Resources & Environmental Economics
  
  
• Statistics & Quantitative Economics
  
  
• Agricultural & Forestry Economics and Management
  
  
• Social Medicine and Health Management
  
  
• Land Resource Management
  
  
• Information, Library and Archival Science
  
  
• Journal of Human Resource Development
  
  
• Manufacturing and Service Operations Management
  
  
• Operational Research and Cybernetics