Explore Our Hotel Business Tax Planning Issues

The tax revenue preparation means an enterprise does not violate under the national law premise, take the government tax policy as the guidance for its own tax activity scientific reasonable arrangement and to achieve the objective of maximizing income tax a tax policy actions. Along with our country socialist market economy development, the enterprise as an independent body of a market economy, takes the tax revenue plan more and more in enterprise's utilization. Article is based on the tax plan in the hotel business administration, use the main tax code policy which involves the hotel management utilizes in the real economy service, and utilize the tax law objective existence's policy space which is divided the categories of taxes to induce some effective tax revenue preparation method, and corresponds the hotel actual management case, the computation deduction different preparation plan reduces the hotel enterprise tax burden. Along with taking comparative analysis, the number directly to the planning gains tax planning for promotion by the financial decisions of the enterprise efficiency and management level.This article first carries on the elementary theory introduction to the tax revenue preparation's concept and the research mentality, then outlines the hotel industry development process and the management and operation condition,and elaborated the feasibility and the necessity of hotel industry development tax revenue preparation. Then combine with the hotel enterprise manages the service nature, the main categories of taxes laws and regulations policy which involves on the hotel enterprise launches the analysis, divided the categories of taxes to induce hotel enterprise tax revenue preparation with many kinds of mentalities. Afterward, the paper take the Jin Xin hotel as an example, through the apply theory to reality, uses the contrastive analysis which qualitative and the quantitative analysis unifies. Carries on the tax revenue preparation plan the preliminary design of the hotel management and operation process, the configuration of organization choice, loses money the carry-over, the personnel advertises, turnover calculation and control, dividend assignment and transfer stockholder's rights. Of the final part of this essay utilizes the tax revenue preparation the risk management. First outline the risk of tax planning and control of the basic meaning,then discuss the hotel business tax planning risk of internal control measures and strategies with each important link of the tax obligation forms.At the end of the thesis summed up in a few points are useful experience for the enterprise before tax planning and management process.This article explains in detail under the new situation the tax revenue preparation mentality and unifies the enterprise actual management case analysis which carries out some guiding significance of hotel enterprise. Simultaneously also for other similar enterprises in the development tax revenue preparation,and provide uses for reference beneficially of economic efficiency aspect.