What is the structure of tourism investment and what are the two types of tourism income distribution?

Tourism investment is very professional, that is, it requires not only professional investment technology, but also considerable professional experience in tourism projects. Successful tourism investment requires investors engaged in tourism investment to have a comprehensive understanding of the project and a clear concept of every link of tourism investment.

Beijing Lv Wei Chuangjing Planning and Design Institute believes that the following links must be grasped:

Tourism investment project design

Good tourism investment needs good project design, which is the premise of successful tourism investment.

Tourism investment

Tourism investment needs to calculate the appropriate investment quota. Whether the investment quota of each investment sub-project matches the income needs to be calculated repeatedly.

Staging of tourism investment

A good tourism investment needs a correct investment stage, and the investment content of the first phase project is particularly important. A good first-phase investment content can play a very good driving role, make a brand and cash flow, and revitalize the entire investment structure.

Design of tourism investment model

The problem that tourism investment must solve is, what kind of investment model is suitable for the project or enterprise? Is it a high-priced model or a high-priced model? Is it a single product investment model or a composite product investment model? Is it a mode of operating while investing, or a mode of operating after the investment is completed? Is it a model of all-owned capital investment or a model of project operation and investment promotion? Good tourism investment must have a good investment model.

Design of tourism investment income model and income forecast

Tourism investment must design a revenue model to calculate the total revenue and structure of investment projects.

Financial data analysis of tourism investment

The simulation of tourism investment results must be analyzed and evaluated by financial data such as internal rate of return, net present value, sensitivity analysis and investment payback period.

Risk assessment of tourism investment

Make a comprehensive assessment of the possible risks involved in tourism investment and put forward solutions.

Tourism investment business

Tourism investment business includes investment plan, feasibility study report, business plan and investment value evaluation of tourism investment projects.

Contents and functions of tourism income distribution and redistribution

(A) the basic meaning of tourism income distribution

Tourism income distribution refers to the distribution among economic entities in the form of money according to the production factors of tourism products. The distribution of tourism income is an essential link in the process of tourism economic reproduction, which is not only related to whether the simple reproduction and expanded reproduction of tourism products can be carried out smoothly, but also directly affects whether the interests of all stakeholders in tourism economic activities can be realized fairly and justly, and then affects the quality and speed of tourism development in tourist destination countries or regions, so it is a very important issue in the operation of tourism economy.

Generally speaking, tourism income distribution, like national income distribution, is realized through two processes: primary distribution and redistribution. The object of tourism income distribution is also the balance of tourism income after deducting compensation value, that is, the new value created by tourism professionals. The initial distribution of tourism income is carried out between and within tourism enterprises that directly operate tourism business. Income obtained through initial distribution is also called original income. The primary distribution is mainly formed by the market mechanism, and the government regulates and regulates it through tax leverage and laws and regulations, and generally does not directly interfere with the primary distribution. The redistribution of tourism income is carried out in the whole society. Redistribution is mainly played by the government's adjustment mechanism, and the government's necessary macro-management and income adjustment are the basic mechanisms to ensure social stability and safeguard social equity. Through the primary distribution and redistribution of tourism income, the process of interest coordination among economic subjects under a given income can be realized, and the tourism economic cycle can be promoted.

(two) the contents of the initial distribution and redistribution of tourism income.

1. Initial distribution of tourism income

The initial distribution of tourism income refers to the distribution of operating income obtained by tourism enterprises (such as travel agencies, restaurants, restaurants, transportation companies, tourist attractions and tourist shopping stores) in the form of money according to production factors. In the initial distribution of tourism income, tourism enterprises first deduct the compensation value of material materials used to produce tourism products from tourism income, and then distribute the balance for the first time. The result of distribution is divided into three parts: the first part is the salary of employees, which is used to meet the needs of the labor force itself and its families for various consumption materials, so that the labor force can continue; The second part is all kinds of taxes paid to the government to meet the government's demand for all kinds of financial expenditures and to continue all kinds of national undertakings that need financial support; The third part is enterprise profit retention, which is used to meet the dividend demand of investors, expand the demand for reproduction, and enable enterprises to develop continuously.

In the initial distribution of tourism enterprises, travel agencies play a unique role in the initial distribution of tourism income because of their own operating characteristics. In the distribution of package tour income, package tour agencies first pay a large part of operating costs, that is, they distribute their operating income to travel agencies and related tourism enterprises according to the payment time, payment method, price and purchase quantity agreed by both parties, and these tourism enterprises then distribute their operating income in the above way. In the distribution of operating income of travel agencies, it can be divided into operating income of tour operators and operating income of reception operators.

2. Redistribution of tourism income

Redistribution of tourism income refers to a process of income redistribution, which realizes cash or physical transfer through various channels on the basis of initial distribution. As mentioned above, the results of the initial distribution of tourism income are the wages of employees in tourism enterprises, the profit retention of tourism enterprises and government taxes. The redistribution process of tourism income is the process in which the above-mentioned stakeholders re-consume the results of the initial distribution, which is embodied in the following aspects: employees of tourism enterprises spend part of their wage income on purchasing living consumption materials and other labor products, thus transferring part of their income to the production departments of living materials and other labor services, and these departments distribute their income among employees, enterprises and the government. It can be seen that the redistribution of employees' wage income is mainly carried out through price, labor cost and bank credit; In order to maintain reproduction, tourism enterprises need to buy materials, equipment and raw materials lost in the production of tourism products from relevant departments and enterprises, so that the compensation value of tourism income can be converted into the operating income of these departments and enterprises, and these departments and enterprises can distribute their income accordingly. It can be seen that the income redistribution of tourism enterprises is mainly realized in the form of price and labor cost; The government tax department will convert the obtained tax into the income of the corresponding departments and enterprises through various financial expenditures, and continue this process through further distribution. It can be seen that the redistribution process of government tax revenue is mainly realized through budget, government purchase and bank credit.