On the banks of the Songhua River in winter, the 27th Harbin Ice and Snow World shines brightly. Within the 1.2 million square meter park, the magnificent landscape built with 400000 cubic meters of ice and snow attracts tourists from all over the world. The reporter learned that during this year's Spring Festival holiday, Harbin received a total of 13.663 million tourists, a year-on-year increase of 12.4%. Harbin Ice and Snow World will receive 359800 tourists during the 2026 Spring Festival holiday, with a single day on the third day of the lunar new year exceeding 120000 people. According to the value-added tax invoice data from the State Administration of Taxation, during the 2026 Spring Festival holiday, the daily sales revenue of consumer related industries in China increased by 13.7% compared to the previous year's Spring Festival holiday, and the consumer market was booming with various highlights. Among them, driven by the Winter Olympics, the ice and snow economy has developed rapidly. The total sales revenue of tourism related services in core areas of ice and snow economy development such as Heilongjiang, Jilin, Liaoning, and Xinjiang increased by 62.4% year-on-year. Last year, Harbin Ice and Snow World added facilities such as an air film museum and a snow hot spring hotel. The development of enterprises is gradually transforming from "winter limited" to "evergreen". The summer ice and snow world has transformed into a "beer garden", "starry sky campsite", and "music festival venue", forming a business model that integrates ice and snow entertainment, catering and accommodation, cultural and creative sales, and exhibition services. It is reported that in order to assist the development of enterprises, the local tax department has established a "Ice and Snow Economy Service Group" to provide on-site guidance, customize "tax related physical examination reports", and systematically sort out the tax preferential policies involved in expansion projects, providing precise guidance to enterprises on enjoying tax refund policies. According to statistics, since 2019, enterprises have received over 60 million yuan in value-added tax credits and refunds. In the winter of Yanbian, the border customs and the charm of ice and snow complement each other. Relying on the unique ice and snow resources of Changbai Mountain, Yanbian Prefecture has created a number of characteristic ice and snow cultural tourism projects. The 90000 square meter ice and snow amusement park in Toushan Village, Antu County has attracted tourists from all walks of life, with an average daily reception of more than 3000 people. As a local cultural and tourism enterprise, Antu County Mingrui Korean Folk Tourism Service Co., Ltd. is experiencing a peak in business during the snow season and is also facing more tax related businesses. In response to the confusion of enterprises in issuing value-added tax invoices and defining different business tax calculation criteria, the staff of Songjiang Taxation Office of Antu County Taxation Bureau took the initiative to coordinate and guide financial personnel to standardize the issuance of value-added tax invoices, clarify the tax calculation criteria for different businesses such as tourism services, conference services, and agricultural product sales, refine the applicable conditions for exemption from value-added tax for self-produced and self sold primary agricultural products, guide financial personnel to fill out declaration forms in a standardized manner, and help enterprises maintain compliance with operating standards. Adhering to the original intention of compliance, receiving policy red envelopes is more reassuring, and only then can we accumulate the golden signboard of our Toushan Village. We will also further enrich the experience of Korean ethnic customs, upgrade project service facilities, and enhance tourist experience. ”Yang Lina, General Manager of Antu Mingrui Korean Folk Tourism Service Co., Ltd., said. Fortunately, the booming development of ice and snow tourism has also driven the rise of border consumption. After the implementation of the departure tax rebate policy, the Eurasia Yanbai Shopping Center in Hunchun City, Yanbian, has been crowded with people. Russian tourist Natalia selected a women's down jacket and, when processing the departure tax refund procedures at the window, said, "After the tax refund for the down jacket, I can save another 280 yuan. With such convenient services, I want to buy more specialty products and recommend my friends to come here for tourism and consumption." The hot consumption data during the Spring Festival holiday highlights the vitality and potential of China's consumer market, laying the foundation and injecting confidence for continuously consolidating and expanding the stable and positive momentum of the economy this year. Tax departments in various regions are focusing on their tax functions, refining compliance guidance measures, strengthening precise regulatory efficiency, assisting upstream and downstream enterprises in the ice and snow economy industry chain to develop in a standardized and coordinated manner, and continuously promoting the transformation of ice and snow "cold resources" into cultural tourism "hot economy". (New Society)