【摘要】：2005年,經(jīng)南寧市委、市政府批準,廣西大明山風景旅游區(qū)成立。廣西大明山風景旅游區(qū)管委會成立至今已近八年時間。按照自治區(qū)黨委、自治區(qū)人民政府對《大明山旅游發(fā)展十二五戰(zhàn)略規(guī)劃》,大明山將發(fā)展成為以旅游業(yè)為主導(dǎo)的區(qū)域化管理的行政區(qū)。但由于廣西大明山目前僅為一個全額財政供養(yǎng)的事業(yè)單位,同時也是國家級的自然保護區(qū),存在從單位財務(wù)(單位投融資)職能向一級政權(quán)所要求具備的財政職能(政府投融資)轉(zhuǎn)變阻礙,這些阻礙因素導(dǎo)致了廣西大明山的發(fā)展規(guī)劃實施受到了嚴重的制約。本文旨在通過對廣西大明山風景旅游區(qū)長達七年發(fā)展的實地調(diào)研,并結(jié)合其投融資過程進行系統(tǒng)性研究,針對影響其發(fā)展的財政稅務(wù)政策相關(guān)問題深入研究,再對比國內(nèi)、外相關(guān)經(jīng)濟開發(fā)區(qū)的研究成果和具體情況,通過實證分析、理論分析、經(jīng)驗分析后,結(jié)合大明山旅游區(qū)發(fā)展的財政稅政策需求,針對大明山財稅政策配給的現(xiàn)狀和可行性進行分析,并提出建議。研究結(jié)論主要有,一是確定廣西大明山旅游開發(fā)區(qū)發(fā)展中的財政政策配套；二是確定廣西大明山旅游開發(fā)區(qū)發(fā)展中的減免稅收等政策的配套；三是廣西大明山旅游開發(fā)區(qū)發(fā)展中財稅政策配套和實施步驟。
[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.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.0;F592.7

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