Research on Fiscal and Tax Policies of Tourism \\Ecosystem to Promote Rural Revitalization

Abstract

The "Strategic Plan for Rural Revitalization (2018-2022)" issued by the Central Committee of the Communist Party of China and the State Council proposes to build an ecologically livable and beautiful countryside. The Fifth Plenary Session of the 19th CPC Central Committee proposed to give priority to the development of rural agriculture and comprehensively promote rural revitalization. A sound rural tourism ecosystem is of great significance for optimizing the structure of rural tourism, driving the development of other rural industries, increasing farmers' income, and revitalizing the countryside. The establishment of a rural tourism ecosystem will address the contradiction of uneven and insufficient development in rural areas, while promoting high-quality development of rural tourism, achieving consumption upgrading, and promoting internal circulation. Establish a comprehensive fiscal and tax policy, and accelerate the construction of the rural tourism ecosystem with the policy support of financial policy, tax policy, and investment and financing policy.