A tax primer for bed and breakfast

Kelley, Claudia L.

doi:10.1016/0010-8804(96)82536-5

Cited by 4 publications

(4 citation statements)

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“…Foreign scholars started their research on homestays earlier, and their research content is also more extensive. Their research content mainly focuses on the homestay industry [8] ,homestay market [9] ,homestay customer group [10] , etc.In terms of research methods, it focuses on the combination of qualitative and quantitative research. For example, Kelley C. L et al discussed the "side business" nature of homestays through specific cases, and believed that homestay owners chose to operate homestays out of interest or hobbies [8].…”

Section: Research On Homestaysmentioning

confidence: 99%

“…Their research content mainly focuses on the homestay industry [8] ,homestay market [9] ,homestay customer group [10] , etc.In terms of research methods, it focuses on the combination of qualitative and quantitative research. For example, Kelley C. L et al discussed the "side business" nature of homestays through specific cases, and believed that homestay owners chose to operate homestays out of interest or hobbies [8]. Monty studied the buying behavior of homestay tourists and found that the room structure, location and surrounding environment of homestays are important factors that affect customers' wishes [10] .…”

Section: Research On Homestaysmentioning

confidence: 99%

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Research on the Development Strategy of Heyuan City’s Homestay Industry under the Background of Rural Revitalization

FENG¹

2022

Proceedings of the 2022 7th International Conference on Financial Innovation and Economic Development (ICFIED 2022)

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This article is based on the development status of Heyuan B&Bs. It discusses the development of Heyuan B&Bs and tourists' demand in all aspects, and deeply analyzes the problems existing in the B&B industry.Although the homestay industry is developing rapidly under the current economic model in Heyuan, there are still a series of problems, such as the scattered distribution of homestays, imperfect product support, serious homogeneity of homestay products, uneven service quality, and insufficient interaction between guest-host and tourists, etc. Through in-depth analysis,this research summarized the problems in the development path and development model of Heyuan B&B, and put forward countermeasures and suggestions that are beneficial to the development of Heyuan B&B industry, with a view to contributing to the healthy and sustainable development of Heyuan B&B.

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Section: Research On Homestaysmentioning

confidence: 99%

Section: Research On Homestaysmentioning

confidence: 99%

Research on the Development Strategy of Heyuan City’s Homestay Industry under the Background of Rural Revitalization

FENG¹

2022

Proceedings of the 2022 7th International Conference on Financial Innovation and Economic Development (ICFIED 2022)

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“…Hultman and Cederholm [8] also found the social, temporal and spatial complexity of the commercial friendship between the host and the guest. [9] discussed the nature of the "sideline" of the property, pointing out that tax breaks for homeowners who operate out of interest and hobbies will promote the development of the property industry. Sherry [10] discussed the legality of the operation of the hotel and how to standardize and rationalize it.…”

Section: Study On the Relationship Between The Owner And The Touristsmentioning

confidence: 99%

Study on the Quality of Service in Rural Homestay -Taking Shanli Lohas as an Example

Liu¹,

Liu²,

Ma³

2018

J Tourism Hospit

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The rural homestay has gradually become a new format in the development of rural tourism in China. The rural homestay is a different accommodation experience than the traditional hotel. It brings the most interaction between people, the warmth of the people, the family service. However, due to various reasons, the villages in many places are still in the state of "farmhouse", and the quality of service is seriously lagging behind. This paper selects the Shanli Lohas rural hotel as the research object, and builds a reasonable evaluation system of the B&B service quality from four aspects: infrastructure, service quality, resource characteristics and local contact by means of participatory observation and deep semi-structured interviews. Investigate the advantages and disadvantages of its development, and propose the formation of brand effect, strengthen the development and design of night tourism products and activities, expand the business model of the second and third consumption, and improve the service quality improvement measures of the personnel security system. This research not only supplements the research on the quality service of the current rural homestay, but also proposes specific solutions from the actual situation. It aims to better promote the development of rural homestay and promote the development of rural tourism.

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“…Despite the popularity of B&Bs in Yunnan, the current level of operation and management falls far short of the quality standards required for successful rural revitalization. The majority of B&Bs are family-owned and operated by residents who lack business and tourism management skills [ 8 ], resulting in low-quality services that cannot meet the growing demand of tourists [ 9 ]. Because the B&B industry is still in its infancy, regulations, and legal systems are not sound, and B&B operators lack professional skills, resulting in poor management that negatively impacts the tourist experience.…”

Section: Introductionmentioning

confidence: 99%

Enhancing rural B&B management through machine learning and evolutionary game: A case study of rural revitalization in Yunnan, China

Jin,

Min,

et al. 2024

PLoS ONE

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The rural B&B industry is a key component of rural tourism, local economic development, and the wider rural revitalization strategy. Despite the abundance of tourism resources in Yunnan, the B&B sector faces significant challenges. It is therefore imperative to accurately identify the most pressing issues within the current B&B industry and formulate appropriate solutions to advance Yunnan’s rural revitalization efforts. This study uses recent reviews of rural B&Bs on Ctrip.com and employs machine learning techniques, including Bert, CNN, LSTM, and GRU, to identify the key management challenges currently facing Yunnan’s rural B&B industry. An analysis is then conducted to identify the key stakeholders involved in the process of improving the management of Yunnan’s B&Bs. To assess the willingness of each stakeholder to support the improvement of the rural B&B industry, this paper establishes a three-party evolutionary game model and examines the dynamic evolutionary process of management improvement within Yunnan’s rural B&B industry. Two scenarios of evolutionarily stable strategies are analyzed, and parameters impacting stakeholders’ strategy choices are simulated and evaluated. The results show that: i) Improving the "human factor" is the top priority for the current management improvement because tourists are most concerned about the emotional experience. Operators need to focus on improving service attitude and emotional experience; ii) The main stakeholders in the current management optimization process of Yunnan B&Bs are the local government, B&B operators, and tourists. Under appropriate conditions, the evolutionarily stable strategy of (1, 1, 1) is reachable. iii) variables such as additional costs, tourists’ choice preferences, and government penalties significantly affect the strategy choices of stakeholders, especially B&B operators. This paper offers effective strategies for improving B&B management that can benefit the government, B&B operators, and tourists, and ultimately contribute to the promotion of quality rural revitalization. The paper not only identifies focal areas for improving B&B management in rural Yunnan, but also provides an in-depth understanding of stakeholder dynamics. As a result, it provides valuable insights to further the cause of quality rural revitalization.

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A tax primer for bed and breakfast

Cited by 4 publications

References 0 publications

Research on the Development Strategy of Heyuan City’s Homestay Industry under the Background of Rural Revitalization

Research on the Development Strategy of Heyuan City’s Homestay Industry under the Background of Rural Revitalization

Study on the Quality of Service in Rural Homestay -Taking Shanli Lohas as an Example

Enhancing rural B&B management through machine learning and evolutionary game: A case study of rural revitalization in Yunnan, China

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