Is there a financial relationship between tourism enterprises and the government?

Second, the financial relationship of scenic spots.

The financial relationship of scenic spots refers to the economic interest relationship between scenic spots and related parties in the process of organizing financial activities. The financial relationship of scenic spots can be summarized as the following aspects:

1. the financial relationship between scenic spots and the government

The construction, development and management of tourist attractions is a comprehensive problem, involving a wide range and a large amount of investment. The development and management of tourist attractions are closely related to local economic development, environmental protection and resource allocation. The funds needed for the development, construction and management of tourist attractions are mainly solved by state financial investment, which is the main source of funds for tourist attractions.

As a social manager, the government is responsible for maintaining normal social order, safeguarding national security, organizing and managing social activities, and exercising government administrative functions. According to this identity, the government participates in the profit distribution of scenic spots free of charge. Scenic spots must pay various taxes to the government in accordance with the provisions of the tax law.

2. The financial relationship between scenic spots and investors

The financial relationship between scenic spots and investors mainly refers to the economic relationship formed by scenic spot investors injecting funds into scenic spot construction and scenic spots paying investors investment rewards. The funds for the development and construction of scenic spots come not only from the government financial input, but also from other social forces outside the government. After the scenic spot uses funds to operate and achieve profitability, it shall pay remuneration to the owner in accordance with the proportion of capital contribution or the provisions of the contract and articles of association, so as to balance the interests of both parties.

3. The financial relationship between scenic spots and creditors.

The development and construction of scenic spots often need to borrow money from banks and financial institutions, and sometimes need to issue bonds to raise funds. This requires that the scenic spot must pay interest and return the principal on time in accordance with the provisions of the loan contract.

4. The financial relationship between the scenic spot and the transferee

Tourist attractions not only need to raise funds for development and construction, but also sometimes invest in other enterprises to share profits. When a scenic spot invests in other enterprises in the form of stock purchase or direct investment, it constitutes the financial relationship between the scenic spot and the transferee. This relationship requires the scenic spot to fulfill its investment obligation as agreed, and participate in the management and profit distribution of the transferee according to its share of investment.

5. Financial relationship between the scenic spot and the debtor

When a scenic spot lends its funds to other units in the form of buying bonds, providing loans or commercial credit, the economic relationship formed is the financial relationship between the scenic spot and the debtor. After lending the funds, the scenic spot has the right to ask its debtor to pay interest and return the principal according to the agreed conditions.

6. The financial relationship between various departments in the scenic spot.

The financial relationship between various departments in the scenic spot is produced in the process of providing products and services to each other in the development, construction and management of the scenic spot. The functional departments in the scenic spot have both division of labor and cooperation, forming a system together. Only when these subsystems are coordinated, the whole system can be stable, thus achieving the expected economic benefits of the scenic spot.

7. Financial relationship between scenic spots and employees

After using the staff's labor force, the scenic spot must pay the staff remuneration. Laborers are laborers in scenic spots, and their participation in distribution is based on their own labor. Scenic spots should pay salaries, allowances and bonuses to employees according to their work conditions, and draw public welfare funds according to regulations, reflecting the distribution relationship between individual and collective employees in the labor results.