旅游税收在西方发达国家得到过一定的理论和实证研究,但在我国还是一个较新的课题,许多问题有待于探索。本文首先界定了旅游税收的概念,从经济学理论角度分析了旅游税收的正反效应;其次指出了我国当前旅游税收制度存在的主要问题,认为必须根据国际税收竞争理论和Gooroochurn旅游税收理论完善我国当前的旅游税收制度,并提出了具体的完善路径。 Tourism tax has got some theoretical and empirical research in western developed countries, but it is still a relatively new subject in our country and many problems need to be explored. This paper firstly defines the concept of tourism tax revenue and analyzes the positive and negative effects of tourism tax revenue from the economic theory point of view. Secondly, it points out the main problems existing in the current tourism tax revenue system of our country and thinks that it is necessary to perfect our country according to the international tax competition theory and Gooroochurn tourism tax theory The current tourism tax system, and put forward a specific path to improve.