The Tax Planning Research On Hainan Sanya H Hotel

In recent years,under the excellent situation of building Hainan International Tourism Island,the hotel industry in Sanya has been developing continuously and rapidly.The tourism reception capacity has also been improved,forming the hotel industry development pattern with star hotel as the main body and multi-industry development.With its unique geographical location and livable climate condition,Sanya has attracted a lot of investment funds and tourist consumption group from all over the world.At present,the hotel industry has entered a stable stage of development,and the competition in the same industry is fierce gradually.Tax cost is an important part of hotel financial management.With the implementation of "camp changed to increase",the reasonable and effective control of hotel enterprise tax cost can effectively reduce tax risk,and is conducive to the sustainable development of enterprises.At the same time,tax planning is also conducive to strengthening the internal control of hotel enterprises,improving the level of financial management,and making the business more stable.This article selects the Hainan Sanya H Hotel which is representative of the hotel industry as the case,and analyzes its financial statements and tax return data from 2014 to 2016.Combined with the characteristics of the industry operation and the environment of tax planning policy,the tax planning of the H hotel is studied in detail.This paper analyzes the path of tax planning for hotels,and takes advantage of preferential tax policies and the differentiation of service objects,and takes tax basis and tax rate as the breakthrough point to avoid the adverse tax burden.On the basis of full consideration of the cost and benefit of the hotel and the risk of tax planning,after the research on the hotel tax planning in accordance with the value-added tax,enterprise income tax,land use tax,property tax,personal income taxes and other major,the article can sort out the key points of the tax saving and develop the effective tax planning scheme suitable for hotel enterprises.Through the study of this paper,in the process of the current tax reform,it provides an effective tax planning method for the hotel enterprises.At the same time,the potential tax planning risk is analyzed and improvement measures are proposed,which has a certain guiding significance for tax planning activities for the hotel business.It also plays an active role in reducing the tax burden pressure of hotel enterprises and improving the ability of enterprises to resist business risk and financial risk.