A Study On The Tax Planning Of The GR Hotel Under The Policy Of "BT To VAT"

In recent years,the countries to reduce tax burden of enterprise,enhance the vitality of enterprise development,deepen the reform of the fiscal and taxation systems.Including "replace business tax with value-added tax" as the fiscal system reform was the centerpiece of its to reduce the tax burden on enterprise actual,improve enterprise economic benefit is of great significance.In the December 2016 meeting of the National People's Congress,prime minister li keqiang announced that,on May 1,we will extend them to the construction industry,real estate,finance,service life,and all enterprises into the VAT deduction scope in new real estate that ensure all industry tax only does not increase.According to the camp to increase policy,compared with the previous sales tax,both in the scope of tax,tax object,tax calculation basis,tax rate,tax department level differences,such as the implementation of the " replace business tax with value-added tax" policy is a major performance,constantly optimize the tax system of enterprise financial invoice management,accounting,and have important influence operating profit,the implementation of the " replace business tax with value-added tax" policy is beneficial to improve the company's structure adjustment and upgrading,strengthening financial management,realize the sustained and healthy development of the to improve the comprehensive competitiveness of enterprises,but to add " replace business tax with value-added tax" policy implementation is not mature,the impact on the enterprise needs further analysis.As the camp change increases the pilot in the nationwide implementation of tax payment enterprise faces is how to apply the new policy,the problem of how to enjoy the preferential tax.How to deal with " replace business tax with value-added tax",establish reasonable tax planning strategy,maximize economic benefits become before all hotel industry workers is the important subject to be solved.This requires that the taxpayers to increase the understanding and accurate grasp the camp all sorts of change,on this basis to carry out the tax planning,service in the enterprise management.The author through the specific cases in the practice,puts forward the related concept of tax arrangements,to discuss with you.This article is divided into five chapters altogether.The first chapter is the introduction,starting from the research background and significance,introduced the camp change policy after implementation,in the context of the current implementation,compared with the previous business tax,whether it is in the range of tax,tax object,tax calculation basis,tax rate and tax collection organs have very big difference,so have bigger influence on the enterprise financial work,therefore,timely grasp the present tax policy,analysis and research on how to perfect the enterprise financial management problem is especially important and necessary.The second chapter introduces the related theories of tax planning,mainly from the definition of tax planning,tax planning tax principle analysis,related to the hotel to add "camp" policy,"camp to increase" and the influence of the necessity of tax planning in five aspects,analysis of the hotel under the background of camp to increase the theoretical basis and feasibility of tax planning and analysis to add "replace business tax with value-added tax" policy implementation to the hotel after tax and the influence of the hotel under the " replace business tax with value-added tax"policy to carry out the significance and necessity of tax planning.Basic survey and the third chapter briefly introduces the GR hotel camp before and after the change to increase the influence of the tax burden,through to the GR hotel tax planning of the analysis of the status quo and existing problems of analysis to the necessity and feasibility of tax planning,GR hotel revenue to increase after the payment of taxes by influencing factors will be more,will not only affected by the turnover of the hotel,at the same time also will be affected by the hotel's can counteract the influence of the legal documents.So the hotel taxes pay is no longer confined to the Treasury,but extends to the purchasing department,Marketing Department,and other maintenance department and so on,almost all departments involved in hotel.The fourth chapter introduces the GR hotel under the policy of camp to increase tax planning scheme,respectively from the camp to add "implementation of the early after tax planning scheme and to add" replace business tax with value-added tax"business tax planning scheme of the two aspects,according to the specific items related to analyze different scheme of tax and tax risk,choose the most advantageous to the hotel plan,summarize GR hotel to the overall effect of the tax planning and tax planning can draw lessons from the experience of the GR hotel.The fifth chapter is the conclusion of this article and its prospect,"camp to add"not only bring more development opportunities,also brought more new pressures and challenges,the hotel to learn " replace business tax with value-added tax" instead of the change of tax policy and better use of preferential tax,prompting the hotel to obtain more economic benefits,achieve better development and progress,need to relevant personnel put forward the feasible measures and methods to deal with the pressure and challenges.In this paper,according to the theory of enterprise financial management and national finance law of development as guidance,synthetically by the methods of literature review,action research method,questionnaire investigation,the methods of integrating theory with practice,and combined with years of work experience,the author is to add " replace business tax with value-added tax" policy briefly the basic concept of do,choose GR hotel under the policy of camp to increase tax planning of the actual case analyzes,discusses the importance of tax planning for enterprise financial management,emphasizes the role and importance of tax planning,in order to the attention of the various aspects,but also for the other similar hotel enterprise reasonable tax savings in order to provide the beneficial reference.