Author(s)

Qiang Chen

College of Economics, Jinan University, Guangzhou, China.

In recent years, tourism has become an important part of China’s emerging services industry, and is regarded as the “sunrise industry” of the 21st century. Relevant data from China National Tourism Administration show that the number of domestic tourists in China reached 5 billion times in 2017, and the total number of inbound and outbound tourists in China reached 270 million. The annual domestic tourism revenue reached 4.57 trillion Yuan and the international tourism revenue reached $123.4 billion. According to the preliminary calculation of China National Tourism Administration, the comprehensive contribution of tourism to China’s GDP in 2017 has reached 9.13 trillion Yuan, and tourism brings the employment population to 79.9 million. With the continuous development of society, the role of tourism in promoting national economic development will become increasingly prominent. Guangdong province is located at the southernmost point of mainland China, with a long history and rich natural and cultural tourism resources. 2018 is the 40th anniversary of China’s reform and opening up. As the forefront of China’s reform and opening up, Guangdong province is an important tourist reception center and tourism center in China, and the tourism industry has always been in the leading position in China. For years, Guangdong province ranked first among China’s provincial economic rankings. The rapid development of tourism in Guangdong province plays an important role in the economic development of Guangdong province. This paper studies the tax contribution of tourism in Guangdong province by combining the relevant data of macro tax burden (tax rate). The study consists of three perspectives. First, Guangdong province is compared with Jiangsu, Shandong and Zhejiang provinces. Second, the comparison of eastern China. Third, Guangdong province is compared with the national average. Based on the research, this paper concludes that tourism tax contribution of Guangdong province is low. This paper studies the tax contribution of tourism in Guangdong province and puts forward some suggestions to improve the tax contribution of tourism in Guangdong province.

Guangdong Province, The Tourism Industry, Tax, Contribution

Chen, Q. (2018) Research on Tax Contribution of Tourism in Guangdong Province. Modern Economy, 9, 980-987. doi: 10.4236/me.2018.95062.