Tourism Policy in 214 and National Tourism Policy in 217

According to the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing Notes on Business Tax Items (Trial Draft) (Guo Shui Fa [1993] No.149), the business of operating tourist sites refers to the business of selling tickets in parks, zoos and other tourist sites, and business tax is levied according to cultural industries. Its tax rate is 3%.

according to the notice of the Ministry of finance of State Taxation Administration of The People's Republic of China on some policy issues concerning business tax (caishui [23] No.16), the income obtained by units and individuals from operating ropeways in tourist attractions shall be classified according to the service industry and tourism.

according to the official reply of State Taxation Administration of The People's Republic of China on the issue of collecting business tax on the operating income of scenic spots (Guo shui Han [28] No.254), the income of units and individuals operating tourist cruise ships, sightseeing elevators, sightseeing trams and environmentally-friendly buses in scenic spots shall be treated according to the service industry-tourism. The turnover of different tax items should be calculated separately when taxable behaviors of different tax items occur in tourist attractions and the one-vote billing method is adopted; If there is no accounting or unclear accounting, the higher tax rate shall apply. Its service industry-tourism tax rate is 5%.

Therefore, the ticket revenue of tourist attractions should be according to the service industry-tourism; The income from providing sightseeing trams, cruise ships, ropeways and other value-added services shall be in accordance with the tax item service industry-tourism. For the one-vote system, if each item can be accounted for separately, it will be taxed according to each tax item; If it can be accounted for separately or unclear, the higher tax rate shall apply.

2. National tourism policy in 218

We must be cautious about this.

since the promulgation of the eight regulations, the state has strictly prohibited spending with public funds, including nominal red tourism. However, it is also in line with the regulations if some old party member and old leaders are organized to receive red education.

3. China's latest tourism policy

Yes, the downward pressure at the intersection of Dongdaihe Expressway is relatively high, and the average downward time for each vehicle reaches 3 hours. The celebration suggests that all passengers who get off at Dongdaihe Expressway should get off at the intersection of Mengjia Station in Shanhaiguan or Qianwei Station in Suizhong.

All passengers in Tianjin and Beijing can download the nucleic acids with double green codes 24 hours a day. If there is no 24-hour nucleic acid free landing test, they can leave without waiting for the result.

: From 21 to 21, people over 65 years old can hold valid certificates, such as ID cards and senior citizen cards.

4. The latest national tourism policies

Tourism policies and regulations

Tourism policies and regulations

Section I Overview of Tourism Law

Basis of Tourism Law

(1) Economic basis of Tourism Law.

(II) Policy basis for the emergence of the Tourism Law

(III) Legal basis for the emergence of the Tourism Law

II. Development of the Tourism Law

1. In its infancy (few people take part in tourism due to underdeveloped transportation, Thus limiting the scale of tourism activities)

2 development stage (travel agencies appeared in Britain in the 184s)

3 promotion stage (the new development of the world economy and society and major breakthroughs in science and technology have greatly promoted the tourism industry)

4 high-speed development stage (since the 196s, the tourism industry has developed most rapidly)

5 heyday (because of the impact on resources and technology) Due to the disorderly competition and conflict of interests of international and domestic tourism enterprises, tourism law is an inevitable product of tourism development, and it is a law to adjust various social relations in tourism activities and protect and promote the healthy development of tourism.)

Thirdly, the construction of China's tourism legal system

was promulgated on April 25, 213, and the Tourism Law of the People's Republic of China was implemented on October 1.

(1) Special tourism legal system.

a tourism legal system with the Tourism Law of the People's Republic of China as the leader, the Travel Agency Regulations, the Regulations on the Administration of Tour Guides and the Measures for the Administration of China Citizens Traveling Abroad as the backbone, and the Detailed Rules for the Implementation of the Travel Agency Regulations, the Regulations on Scenic Areas, the Regulations on Nature Reserves and the Regulations on the Administration of Entertainment Places as the basis of departmental regulations.

the concept of tourism law

tourism law in a narrow sense refers to a special tourism law, such as the Tourism Law; Tourism law in a broad sense refers to the general name of legal norms that adjust various social relations in the field of tourism activities. Before the promulgation and implementation of the Tourism Law, the tourism law first refers to the tourism law in a broad sense, and the adjustment object of the tourism law is various social relations in the field of tourism activities.

Second, the Tourism Law is a lot of preferential policies for the elderly, including free tourist attractions.

But it must be known that there are certain conditions for the elderly to visit scenic spots for free.

The most important condition is that the elderly must have valid identification, stating that they are over 6, and some are over 65.

the second condition is that if the elderly are particularly old, the major tourist attractions should consider the safety of the elderly. Everyone needs to be accompanied to visit for free.

thirdly, all the scenic spots in China are separated from the scenic spots gate. Sometimes, the elderly need to get a discount ticket at the ticket office with their identity documents, and then enter the scenic spot for free with the discount ticket.

Fourth, if the elderly travel abroad, they should also abide by the relevant regulations of the tourist countries. Whether it is free or not depends on the relevant regulations of local attractions.

6. The current tourism policy

policy: adhere to the people-oriented, reform and innovation, overall coordination and key promotion, accelerate the improvement of the tourism industry system, comprehensively improve the quality of the tourism industry, give full play to the functions of the tourism industry, promote the sound and rapid development of the tourism industry, and make due contributions to building a well-off society in an all-round way and building a harmonious socialist society. Pay attention to the implementation measures of tourism: first, build a harmonious tourism and promote the sustainable growth of tourism into the target system of China's tourism development; Second, promote the coordinated development of inbound tourism, domestic tourism and outbound tourism; Third, vigorously promote the construction of tourism credit system and promote the healthy and orderly development of tourism; Fourth, open wider to the outside world, deepen tourism exchanges and cooperation with countries and regions around the world, and promote prosperity; Fifth, establish a tourism public service system and strengthen the construction of employees.

7. The latest domestic tourism policy

Wutai Mountain Scenic Area

The reporter learned from the Wutai Mountain Scenic Area Management Committee that starting from January 1, 221, Wutai Mountain Scenic Area will resume the first admission fee for tourists from Monday to Friday, with a full ticket of 135 yuan/person and a half ticket for 7 yuan/person; The nationwide policy of free tickets for medical staff and their immediate family members was extended to March 25, 221.

In order to cooperate with the epidemic prevention and control, Wutai Mountain Scenic Area still implements the real-name registration system and time-slot booking system, and monitors the crowd density entering the mountain in real time. It is tentatively scheduled to receive no more than 35, people every day. If the specified time period exceeds the limited number, tickets will not be available.

Pingyao Ancient City Scenic Area

The reporter learned from Pingyao Ancient City Scenic Area that starting from January 1, 221, Pingyao Ancient City Scenic Area will resume its policy of charging daily tickets for tourists from all over the country. Pingyao Ancient City full-price ticket is 125 yuan each, and half-price ticket is 65 yuan each; The entrance price of Lin Si Temple is 35 yuan, and the half-price ticket is 15 yuan. Full-price ticket to 25 yuan and half-price ticket to 1 yuan for National Temple. Visitors can make an appointment through the official service platform of Pingyao Ancient City Scenic Area and the official account of WeChat, or purchase tickets through platforms such as Ctrip, Mama Donkey and Meituan. Because there are many scenic spots in Pingyao ancient city, you should check the QR code separately when visiting, and each scenic spot can only be visited once.

In addition, the policy of opening Pingyao Ancient City Scenic Area to medical workers nationwide is implemented until March 25th, 221. Visitors can bring relevant valid certificates. You can consult 354-569 if you have any questions.

Huangxiangfu Scenic Area

The reporter learned from the Xiangfu Eco-cultural Tourist Area of Huangcheng that all scenic spots in the tourist area (including Xiangfu Scenic Area, Xiangfu Manor, Jiunvxian Lake, Guoyu Ancient City, Manghe Scenic Area and Haihui Academy) will resume the first admission fee for national tourists from : on January 1, 221. Visitors who plan to visit Huangcheng Xiangfu next year should visit Huangcheng Xiangfu Eco-cultural Tourism Zone or Meituan, Ctrip and Tongcheng.

The tourist area is tentatively scheduled to continue to implement the national policy of free medical personnel before April 3, 221. Ethnicity

Second, there are hot spots in tourism, and the key lies in culture gt;

1. The core concept of the integration of culture and tourism: tourism is the carrier and culture is the soul. This is the core idea and train of thought of the policy of integrating culture and tourism in the past 1 years. Create tourism brands, innovate tourism products, cultivate tourism consumption hotspots, and vigorously develop rural tourism, red tourism, and old-age tourism. They all involve tourism quality, brand, consumption, characteristics, personalization, differentiation and other development and innovation areas. And this core concept runs through it, and the construction contents are put forward respectively. Of course, culture gt; This is the creative transformation and innovative development of cultural products and services, not just the possession of cultural resources.

2. Promote the integrated development of tourism and culture. Cultivate experience tourism, research tourism and traditional village leisure tourism supported by cultural relics protection units, museums, intangible cultural heritage protection and utilization facilities and practical activities. Support the integrated development of tourism, cultural and creative product development and digital cultural industry. Develop cultural performing arts tourism, promote the development of real-life tourism performances, and build traditional festival tourism brands. We will promote colorful ethnic cultural tourism demonstration areas and focus on building a number of villages and towns with ethnic characteristics. (Guiding Opinions of the Ministry of Culture and the National Tourism Administration on Promoting the Combined Development of Culture and Tourism)

Third, cultivate new hot spots of cultural tourism consumption

1. Take large-scale international exhibitions, important cultural activities and sports events as the platform to cultivate new tourism consumption hotspots. (Implementation Plan of Cultural Tourism Promotion Project in the 13th Five-Year Plan Period of National Development and Reform Commission (Guo Fa [29] No.41)

2. Expand tourism and shopping consumption. Strengthen the protection of intellectual property rights and cultivate tourism commodity brands with local characteristics. Inherit and carry forward the old brand. Vigorously develop local characteristic commercial blocks and encourage the development of characteristic restaurants and theme hotels. (The 13th Five-Year Tourism Development Plan (Guo Fa [214] No.31)

3. Actively cultivate the international consumer market. Relying on central cities and important tourist destinations, we will cultivate an international consumption center for global tourism consumers. Encourage qualified cities to use market means to take shopping festivals, tourism festivals, film festivals, animation festivals, reading seasons, fashion weeks and other forms. In order to improve the quality and level of various international cultural and sports exhibitions, we will encourage neighboring countries (regions) to develop international tourism routes together to promote cultural entertainment, tourism, sports and other related consumption. (Opinions of the State Council on Accelerating the Development of Tourism (Guo Fa [215] No.66)

Fourth, improve the quality of cultural tourism products.

1. Tourism performing arts. Encourage professional art troupes to cooperate with key tourist destinations to create special plays with distinctive features and high artistic standards. ("Several Opinions of the State Council on Promoting Tourism Reform and Development" Guo Fa [214] No.31)

2. Festival mice tourism. Give full play to the brand effect of traditional festivals with local and ethnic characteristics, and organize cultural tourism activities with strong mass participation. (ditto)

3. Cultural and cultural relics tourism. Make use of scientific traditional villages, cultural relics, museums, memorial halls, art galleries, art galleries, world cultural heritage, intangible cultural heritage exhibition halls and other cultural places to carry out cultural and cultural relics tourism. (ditto)

4. Cultural experience tourism. Promote the integration of drama, performing arts, amusement, animation and other industries with tourism, and carry out cultural experience tourism. (ditto)

5. Entertainment circle. Promote scenic entertainment modes, such as scenic entertainment, scenic theater and stage performing arts. Support the development of high-tech tourism and entertainment enterprises. Introduce international theme amusement brands in an orderly manner to promote the collectivization and international development of local theme amusement enterprises. Enhance the tourism function of theme parks and build a number of brand theme parks with distinctive features, high quality and good reputation. ("Guiding Opinions of the State Council on Giving Full Play to the Leading Role of New Consumption and Accelerating the Cultivation of New Supply and New Motive")

V. Building a new cultural tourism functional zone.

1. Cultivate cross-regional tourism functional areas. Relying on the cross-regional natural landscape and complete regional cultural units, a number of (***2) cross-regional tourism resources with characteristics are formed

1. Give full play to the unique role of red tourism. Fully implement the "Twelfth Five-Year Plan" for red tourism; Innovating the way of publicity and display of red tourism; Vigorously promote the creation of fine red culture. (Opinions of the State Council on Promoting the Reform and Development of Tourism [211] No.61)

2. Study tour in red scenic spots. Encourage all localities to carry out research travel activities relying on red tourist attractions. (The 13th Five-Year Tourism Development Plan (Guo Ban Fa [215] No.62)

3. Implement the red tourism development project. Improve the national red tourism classic scenic spot system; Pay attention to the function of red tourism education; Give full play to the role of red tourism in tackling poverty. (13th Five-Year Tourism Development Plan)

4. Red tourism infrastructure construction. Focus on the construction of a number of national classic red tourist attractions, focus on improving infrastructure conditions, improve supporting service facilities, strengthen regional resource integration and industrial integration, and better meet the functions of patriotism, collectivism and socialist education. (Development and Reform Commission [217] No.245 of the 13th Five-Year Tourism Development Plan)

VII. The characteristic of rural tourism is cultural tourism.

1. adhere to the personalized and characteristic development direction of rural tourism. Based on the characteristics of local resources and ecological environment, highlight the ecological characteristics of rural life and production, dig deep into the connotation of rural culture, develop and build rural tourism products with diverse forms, distinctive features and outstanding personality, and hold festivals with local characteristics. Pay attention to the protection of ethnic villages and ancient villages, and build a number of scenic villages and towns with historical, regional and ethnic characteristics, so that tourists can see the mountains and rivers, remember to live in homesickness and stay in their hometown. ("Guiding Opinions of the National Tourism Administration on Further Accelerating the Development of Tourism to Promote the Great Development and Prosperity of Socialist Culture" Guo Ban Fa [215] No.62)

2. By strengthening policy guidance and professional training, we will guide and support millions of returning migrant workers, university graduates and professional and technical personnel. Start a business through rural tourism within three years. Encourage professionals in the cultural and artistic circles and scientific circles to give full play to their professional advantages and industry influence, and create and start businesses in rural areas where conditions permit. By 217, a number of demonstration bases for rural tourism makers will be built nationwide to form a number of high-level villages with cultural and artistic tourism and entrepreneurial employment. (same as above)

3. Implement excellent projects of leisure agriculture and rural tourism. Build a number of leisure and sightseeing parks, forest homes, health care bases, village houses and characteristic towns with complete facilities and various functions. Develop rural areas to enjoy the economy, creative agriculture and characteristic cultural industries. ("Several Opinions of General Office of the State Council on Further Promoting Tourism Investment and Consumption")

VIII. Creative design of tourist handicrafts (souvenirs)

1. Implement the brand building project of tourist commodities in China. Pay attention to the creative design of tourist souvenirs and enhance the cultural connotation and added value. Launch a series of tourism products with China characteristics. Encourage high-quality and characteristic tourist commodities to enter tourist shopping areas such as major ports, airports and docks, and large shopping malls and supermarkets in cities, and support online sales of tourist commodities. Appropriately increase duty-free shops at ports. (The 13th Five-Year Plan for Tourism Development [2]