【摘要】 通过梳理黑龙江省旅游相关税收政策，建立冰雪文化旅游产业发展困境与税收政策的关联性，分别从生产型企业、零售型企业、服务型企业以及金融企业的角度分析现有税收政策对冰雪旅游产业的影响，并提出冰雪文化旅游产业税收政策的不完善之处，最后从地方税收政策自主调整权、人才引进源头激励政策、产业针对性以及绿色发展方面给出税收优化建议，以助力黑龙江省冰雪文化旅游产业的高效发展。更多还原

【Abstract】 By sorting out the tax policies related to tourism in Heilongjiang Province, the correlation between the development difficulties of the ice and snow cultural tourism industry and tax policies is established. The impact of existing tax policies on the ice and snow tourism industry is analyzed from the perspectives of production-oriented enterprises, retail oriented enterprises, service-oriented enterprises, and financial enterprises. The imperfections of the tax policies for the ice and snow cultural tourism industry are pointed out. Finally, tax optimization suggestions are given from the aspects of local tax policy autonomy,talent introduction source incentive policies, industry pertinence, and green development to help the efficient development of the ice and snow cultural tourism industry in Heilongjiang Province.更多还原