2005年,经南宁市委、市政府批准,广西大明山风景旅游区成立。广西大明山风景

旅游区管委会成立至今已近八年时间。按照自治区党委、自治区人民政府对《大明山旅

游发展十二五战略规划》,大明山将发展成为以旅游业为主导的区域化管理的行政区。

但由于广西大明山目前仅为一个全额财政供养的事业单位,同时也是国家级的自然保护

区,存在从单位财务(单位投融资)职能向一级政权所要求具备的财政职能(政府投融

资)转变阻碍,这些阻碍因素导致了广西大明山的发展规划实施受到了严重的制约。本

文旨在通过对广西大明山风景旅游区长达七年发展的实地调研,并结合其投融资过程进

行系统性研究,针对影响其发展的财政税务政策相关问题深入研究,再对比国内、外相

关经济开发区的研究成果和具体情况,通过实证分析、理论分析、经验分析后,结合大

明山旅游区发展的财政税政策需求,针对大明山财税政策配给的现状和可行性进行分

析,并提出建议。研究结论主要有,一是确定广西大明山旅游开发区发展中的财政政策

配套;二是确定广西大明山旅游开发区发展中的减免税收等政策的配套;三是广西大明

山旅游开发区发展中财税政策配套和实施步骤。

关键词:战略转型财政政策税收政策

ABSTRACT

Guangxi Nanning Municipal Party Committee, Municipal Government approved the esta

blishment of Darning mountain tourism zone Management Committee in 2005,it has been ne

arly eight years since its establishment after three leaders. According to 12th five-years strate

gic planning formulated by Guangxi Autonomous region party committee, Darning mountai

n is going to be developed as a administrative region of regional management,which is domin

ated by tourism. Because of Darning mountain is a public institution with fiill financial suppor

t and a national nature reserve.There are many obstacles in the transition from the accountin

g management function to the fiscal function, these obstacles factors also led to the serious res

triction in the development of Darning mountain. This article is built on the seven -years

survey about Guangxi DaMing Mountain . This in-depth study influences the develop

ment of financial problems, by comparing home and abroad related research achieveme

nts of economic development zone and the specific situation, through the empirical an

alysis, theoretical analysis and empirical analysis in view of the Darning mountain fisc

al and taxation policy after ration of feasibility analysis, which aims to form specific

financial and taxation policy suggestions of Darning mountain. Main research conclusio

ns are bellow: the first one is to determine the financial policy of Darning mountain t

ourism zone; the second one is to determine the taxation policy of Darning mountain

tourism zone such as the tax breaks in ration; the third one is the implementation ste

ps of fiscal and taxation policy in Darning mountain tourism zone.the second one is to d

etermine the taxation policy of Darning mountain tourism zone such as the tax breaks in ratio

n; the third one is the implementation steps of fiscal and taxation policy in Darning mountain t

ourism zone .

Key words: Strategic transformation; financial policy; taxation policy