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本文对旅游消费的特点进行了阐释,对我国旅游消费中存在的问题及税收情况进行了分析,并在此基础上提出促进我国旅游消费健康发展的税收政策调整思路。
This paper explains the characteristics of tourism consumption, analyzes the problems existing in tourism consumption and the tax situation in our country, and on this basis puts forward the tax policy adjustment ideas to promote the healthy development of tourism consumption in our country.