在旅游业迅速发展的今天,研究旅游业税收征管存在的问题,是税务部门面临的新课题。针对恩施州旅游业存在的涉税问题以及相关原因,结合税收征管工作实际,提出了强化旅游业税收征管、堵塞旅游业税收漏洞、促进旅游业税收秩序不断良性的建议。 The rapid development of tourism today, the study of tourism tax collection and management problems, is the tax department is facing a new topic. In view of the tax-related problems of tourism in Enshi Prefecture and the related reasons, this paper puts forward some proposals to strengthen tax collection and management in tourism industry, plug the tax loopholes in tourism industry and promote the constant development of tourism tax revenue.