Research On The Influence Of Reform Of Replacing Turnover Tax With Value-added Taxon Hotel Industry

Replace the business tax with a value-added tax is an important part of deepening the reform of the fiscal system,is an important way to promote the integration of the second,three industry development.The hotel industry,as a representative of the life service industry,plays an important role in the development of the third industry.Under the environment of replace the business tax with a value-added tax,the hotel industry have undergone great changes in tax burden and internal management mechanisms.In this paper,the hotel industry as the background of the tax system,combined with the characteristics of the hotel industry,the study of the camp changed to increase the tax burden of the hotel industry and management changes.To objectively analyze the influence of replace the business tax with a value-added tax on the tax burden of the hotel industry,this paper studies the change of the tax burden in the way of the combination of the tax calculation model analysis and the theoretical analysis.Through comparing the changes before and after the reform,in tax and management of the case M Hotel,to verify the conclusions and put forward reasonable suggestions.The important conclusion of this paper is that Replace the business tax with a value-added tax have the following effects on the hotel industry: firstly,tax burden of small scale taxpayers will be reduced;the tax burden of general taxpayer should according to the input tax deduction ratio analysis,when the cost of deductible sales accounted for more than 6.67% of the proportion of the tax burden will fall down.Secondly,the hotel industry should be based on their own situation to choose the identity of taxpayer,make reasonable choice of suppliers,strengthen internal management,strict control of costs and invoice management to control the tax burden,avoid tax risk.This paper consists of six chapters: the first chapter is the introduction,introduces the research background and purpose of this paper,discussed the research content and research methods of this paper;the second chapter analyzes the domestic and foreign scholars on replace the business tax with a value-added tax research results;the third chapter analyzes the current situation of the development of China's hotel industry,the hotel the characteristics of the industry and the hotel industry related to policy of replace the business tax with a value-added tax;the fourth chapter studies the impact of replace the business tax with a value-added tax of hotel industry and tax management,on the basis of theoretical analysis,the main source of income of the hotel tax basis,establish tax calculation model analysis of the change of hotel tax and,on the results of model calculations and theoretical research results are analyzed and explained;the fifth chapter is the case analysis,M hotel as an example,analysis change verification conclusion the tax and management aspects of M Hotel before and after the replace the business tax with a value-added tax;the sixth chapter is based on the above analysis,separately from the government departments and the view of hotel industry.The innovation of this paper is the use of tax calculation model was calculated.Combined with the results of theoretical research,analysis of the change of tax burden in hotel industry,and put forward feasible suggestions according to the results.In this paper,the lack of a single case analysis,not on other hotels with different grade and different business models.The innovation of this paper is according to the hotel industry as the research object,a comprehensive analysis of the implementation effect of replacing business tax with replace the business tax with a value-added tax,and put forward feasible suggestions according to the results.The deficiency of this paper is the research is shallow,for the reason of lack of personal theoretical knowledge and practical experience.