"The Sales Tax Into Value-added Tax" On Influence And Countermeasures Of GL Tourism Company

The tourism industry has become a city of the third industry leader,led the development of the third industry and the whole national economy, the tourism industry has become China's economic development is one of the strategic pillar industry, also known as the eternal sunrise industry. Tourism is a comprehensive service industry,including hotels, ropeway cable car, passenger, travel agency business. The "replacing business tax with value-added tax(VAT), fully open, the tourism industry is both opportunities and challenges, the larger changes in the main business tax matters, not only the tax from the sales tax into value-added tax, tax rate, tax basis, accounting methods have been changed, the tourism enterprises operating profit and income the tax also has a considerable influence, obviously,this "replacing business tax with value-added tax(VAT)" full implementation of the development of tourism enterprises is rare and profound.GL travel company as a listed tourism company, its large scale and wide range of businesses,it has a high representative,combined with the May 1, 2016 "replacing business tax with value-added tax(VAT)" fully open, analysis on the influence of the enterprise in this policy background, summarize relevant experience for reference to other travel companies,has a positive reference and contributes to the development of the sun shining enterprise strength.Through the typical case interpretation of "replacing business tax with value-added tax(VAT)", impact on the tourism industry and countermeasures, mainly divided into four parts: in the introduction, it introduces the background, significance and research ideas and methods,from the "replacing business tax with value-added tax(VAT)" started a pilot to promote the background, significance of influence study on tax GL travel company to other enterprises, and explains the research ideas and research methods of this paper discusses the status quo, according to the questions analysis of the problem gives the countermeasure research and literature analysis method and case analysis method, quantitative analysis method was discussed in this paper; the first part is on the GL company, starting from the basic situation of GL tourism company, which is from the main business, GL tourism company development strategy and business conditions to further introduce its basic tax The situation, as the basis for the following text; the second part introduces the influence of "replacing business tax with value-added tax(VAT) of GL tourism company, from the three aspects of tax,business and financial performance, including the impact on operations including the impact on profits and economic behavior, the study of" the effect of replacing business tax with value-added tax(VAT) of GL tourism company,further the author analysed the problems and reasons of the face, namely the third part, from the tax increase,the price risk management and accounting as well as the four aspects; the last part is combining with the above discussion and analysis, positive research of tourism industry in "the Countermeasures of replacing business tax with value-added tax(VAT)" ,give some key opinion and feasible measures.