Research On Innovation Of Tax Planning In Hotel Industry Under The "Transition From Business Tax To VAT"

Since May 1,2016,China government has begun to launch full implementation of "Transition from Business Tax to VAT" policy,the pilot expanded to the construction,real estate,finance and living services,which is a significant tax reform nationwide.Hotel industry belongs to living service industry,which is included in the "Transition from Business Tax to VAT ",and all of its services will be charged VAT instead of Business Tax.As the hotel industry is one of the last round beneficiaries of "Transition from Business Tax to VAT ",there are a lot of tax planning chances.In this paper,the research method,the experience summary method and the case analysis method are used to carry on the innovation research to the taxation planning of the hotel industry under the background of "Transition from Business Tax to VAT ".First,it analyzes the background,the main contents,the meaning of the polices,and the logic of tax planning;Secondly,it analyzes the influence of " Transition from Business Tax to VAT " on the hotel industry tax burden,summarizes the hotel industry tax planning specific method,designs tax planning program according to the actual operation of the hotel;Finally,the paper summarizes the tax planning of the hotel industry on " Transition from Business Tax to VAT ".The study found that it is very important to help the hotel industry develop healthily and rapidly,who needs to grasp the opportunity of the tax reform,follow the trend,and do the right job to cope with the "Transition from Business Tax to VAT ".The writer did the field investigation personally,analyzed the hotel's operating conditions and tax-related situation,participated in the formulation of tax planning programs.Through the in-depth theoretical research,contact with reality closely,and innovative research on the logical of the tax planning,the paper puts forward a more comprehensive and feasible tax planning method.It has a certain reference value for the hotel industry to deal with "Transition from Business Tax to VAT ".