On June 3rd, delegations of foreign travel agents from over 50 countries and regions around the world visited the most beautiful town in China - Phoenix Ancient City. On both sides of the Tuojiang River and beside the Diaojiaolou, tourists from all over the world wear Miao costumes and silver ornaments, experiencing the feast of Chinese folk customs. Not only in the ancient city of Phoenix, but in recent years, more and more tourists have chosen small county towns as their travel destinations. According to relevant platform data, during this year's May Day holiday, the tourism market size in fourth tier and below cities, especially county-level cities, has significantly increased, becoming a new growth point for the tourism economy. On April 5th this year, a "internet celebrity" caf é in Hongmiao Village, Anji County, Huzhou City, Zhejiang Province sold 8818 cups of coffee, breaking its previous record of selling 7132 cups of Chinese single day single shop coffee; In Guizhou, Xijiang Qianhu Miao Village is the largest Miao ethnic settlement in China. Due to its unique landscape and rich ethnic culture, it has attracted the attention of the world. From January to May this year, Xijiang Qianhu Miao Village received a total of 1.5339 million tourists and achieved a comprehensive tourism revenue of 1.624 billion yuan... Now, small towns are "leveraging" the large market of cultural and tourism. In this process, local tax departments focus on the needs of the cultural and tourism industry, fully leverage their tax functions, and continue to make efforts in demand response, policy delivery, and service refinement, helping the cultural and tourism industry seize new opportunities and unleash new vitality, injecting momentum into the high-quality development of the local cultural and tourism industry. Recently, the iron flower located in Situ Town, Jincheng City, Shanxi Province has successfully set a Guinness World Record. It is understood that "beating iron flowers" is a traditional folk skill and a national intangible cultural heritage in Jincheng, with a history of over a thousand years. Recently, the scenic area has been receiving tourists and its operating income has been steadily improving. Behind the booming development of tourism, it is inseparable from the support of tax policies. In 2023, Situ Town will enjoy the preferential policy of "six taxes and two fees" for small and micro enterprises Jiao Chenyang, the person in charge of an agricultural technology development limited liability company in Jincheng City, said. It is understood that in order to assist in the inheritance, utilization, and development of folk economy, the tax department of Shanxi Province has established a service mechanism of "door-to-door guidance+prompt processing+continuous tracking", sending fine services and tax preferential policies to the front line of consumption, sorting out personalized tax and fee policies for the cultural and tourism industry, and releasing the "policy finding people" effect. "Returning home, the countryside will not return to Wuhu." With a longing for the countryside, more and more people are choosing to come to rural courtyards on weekends and holidays to order a cup of coffee at small town cafes. More and more small town cafes are creating new scenes of rural tourism with "food+scenery". "After the renovation and upgrading of Loong Boat Festival this year, many special snacks have been added to the menu of the small courtyard, and the band business has also been added to make gourmet coffee, rain beating plantain, and whispering into the characteristics of the small shop." In Huaning County, Yunnan Province, Zhang Jun, the person in charge of a coffee shop, introduced that "the tax department took the initiative to come and give lectures, and provided hands-on guidance on the operation of declaration and invoicing, making us more confident in the prospects of the small town coffee project." The reporter learned that in order to promote the healthy development of new business formats for small town coffee, the local tax department focused on the needs and expectations of taxpayers, screened county-level "small town coffee" business entities through tax big data, accurately responded to various tax related demands of taxpayers, and delivered the latest tax policies and convenient tax measures to the "small town coffee" business entities. Watching the Loong Boat race along the Tuojiang River, tasting the delicious "zongzi" in the streets of the ancient city, and watching the stars in the summer at the "Zhushan Village"... This summer, the ancient city of Phoenix, located in Xiangxi Tujia and Miao Autonomous Prefecture, Hunan Province, ushered in a tourism boom. "The tax department provides our company with services such as invoice issuance and tax dispute resolution, allowing everyone to better receive tourists." Chang Hongwei, the head of a tourism investment company in Phoenix Ancient City, said that the tax related service measures make the development of enterprises more reassuring and also provide tourists with a more comfortable experience. It is understood that the Phoenix County Taxation Bureau of the State Administration of Taxation, based on the business nature, industry characteristics, and production scale of cultural and tourism enterprises, tailors a list of tax preferential policies according to the principle of "one enterprise, one policy", and delivers it to the enterprise in a timely manner through the "tax steward" to help the enterprise enjoy policy dividends and solve financial difficulties. Industry experts believe that with the implementation of various tax preferential policies supporting the development of the cultural and tourism industry, policy dividends are helping to promote the industry to move forward and radiate vitality. (Lai Xin She)