财税与公共管理学院知识库

In recent years, the development of Chinese tourism industry has been maintaining a high speed of growth, gradually expand the market size, gradually improve the industrial pattern, more and more kinds of tourism projects, tourism quality synchronous improvement, the driving role of Chinese economic growth is increasingly obvious. In 2021, the Ministry of Culture and Tourism formulated the first five-year plan for the development of culture and tourism during the 14th Five-Year Plan period, proposing to promote high-quality development with high-quality tourism and continuously improve the comprehensive contribution of tourism to the national economy,and tourism enterprises are therefore faced with industrial upgrading and operation structure optimization and other development problems. The tax burden of enterprises has always been the focus of attention from the public. From the micro point of view, if tourism enterprises bear a higher tax burden, it will bring great obstacles to their own business development. Therefore, this paper studies the influencing factors of tax burden of listed tourism companies from the enterprise level, hoping to provide suggestions and references for policy makers and managers of listed tourism companies to reduce corporate tax burden, promote the adjustment of business structure of tourism enterprises, and promote high-quality tourism to promote high-quality development of Chinese economy.

On this basis, this paper adopts literature analysis, comparative analysis and empirical analysis to carry out the research. Firstly, this paper mainly summarizes the literature related to the topic of this paper by domestic and foreign scholars, and finds the research direction and method of this paper, and clarifies the theoretical and practical significance of this research;Secondly, according to the World Tourism Organization (UNWTO) and Chinese "Listed Companies Industry Classification Guidelines" to define tourism, then analyzed related concepts of tax burden and the basic theory of this paper ; By combing the related tax policy of tourism in our country and introducing the research of this paper data sources, we can comparative analysistax the burden of tourism listed companies present situation , then found that the tourism industry in our country tax revenue preferential policy pertinence is not strong, the enterprise income tax of listed tourism companies tax burden is heavier, and scenic tourist enterprise comprehensive tax is higher; By collating collected travel the financial data of listed companies in our country, establish the fixed effects model, the empirical analysis found that tourism listed companies in our country enterprise scale, return on total assets and capital intensity and the proportion of the first largest shareholder, and the tax burden has significant negative correlation relationship, the relationship between total asset-liability ratio was positively related with the tax burden, and travel in private listed companies the return on total assets of enterprises is positively correlated with the tax burden of enterprises, while the relationship between capital intensity and the tax burden of enterprises is not significant. Finally, according to the above mentioned listed tourism companies tax burden status analysis and empirical results,in order to  lower the tax burden of tourism enterprises beffectively,we draw a conclusion that we should consummate the preferential tax policy, reduce the tourism scenic area tourist enterprise tax burden, appropriate to expand the enterprise scale, lower debt levels, and strengthen internal control. such as advice, we expect to promote tourism promotion management efficiency and promote high-quality development.