Abstract
The development of rural tourism is a new means for the government to promote the prosperity of the rural economy. It is the strategic direction to achieve the goals of prosperous industries, livable ecology, and affluent lives, serving as a crucial driving force for the comprehensive revitalization of the countryside. Sichuan Province possesses abundant rural tourism resources and tremendous development potential. With financial support as a guarantee, the government further promotes the high-quality and large-scale development of rural tourism. Various fiscal measures, such as direct subsidies, discounted loans, substitution of awards for subsidies, tax reductions, tourism consumption voucher subsidies, policy support, social capital financing, and integration of funds for poverty alleviation in agriculture, have been adopted. To assess the effectiveness of fiscal support for rural tourism, a questionnaire survey was conducted on 55 villages and towns in Sichuan Province that were designated as national key rural tourism areas. The satisfaction with fiscal support was analyzed using the fuzzy comprehensive evaluation method. The results showed that the satisfaction level was not high, indicating the need for improvement. Three policy recommendations were proposed to the relevant management authorities: unify the planning of rural tourism resources and establish a financial support system; leverage the social guidance role of fiscal funds to attract diverse participants; and build a performance evaluation mechanism for fiscal support tailored to local conditions.
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