The Impact Of Replacing The Business Tax With A Value-added Tax And The Tax Planning On A Hotel

Transforming business tax to value-added tax is an important part of our country's tax reform.The reform aimed to finish during the 12^thFive-Year Plan,but it finished at the beginning of the 13^thFive-Year Plan.It can be said that this reform had a big impact on our society and economy.The reform is also an opportunity for modern service industry and it will increase the the competitiveness of China's modern service industry.During the adjustment of the structure of our industry,the reform is benefit for the development of tertiary industry.Of course,opportunities and challenges coexist,this reform has much impact on modern service industry,especially for the hotel industry.This paper combines the research results from the domestic and foreign scholars,analyze the impact of the hotel business.This paper first introduce the relationship between the reform and the economic development of our country,introducing the main contents of the process and the significance of the reform.And then introduced the status of China's hotel industry and the necessity for the hotel industry to have this reform.After the introduction of these basic information,this article give a brief introduction of the changes before and after the reform,also introduce the characteristics of the hotel industry tax paying.Secondly,we use A hotel as the entry point,analyze the influence from the aspect like the burden of taxation,profit and daily management,and give some suggestions,including the tax planning on the identity of the hotel,pay attention to the learning and management in the hotel and deal with the relationship between upstream and downstream.Finally,this paper summarizes and analyzes the results of the research,puts forward the limitations of the research results and prospects the future research results.