Study On The Impact Of "Replacing Business Tax With VAT"on The Catering And Lodging Industry And Its Countermeasure

With the continuous improvement of people's living standards,The position of the tertiary industry in the national economy is also constantly increasing.The catering and lodging industries and other life service industries are facing new opportunities and challenges.From May 1st,2016,China fully pushes forward the pilot of "replacing business tax with VAT ",The construction industry,real estate industry,financial industry,and life service industry will all be included in the pilot reform.At this point,Business Tax withdraws from the historical stage,This is another profound change in the fiscal and taxation system since the 1994 tax sharing reform.Through in-depth analysis of the impact of "replacing business tax with VAT " on catering and lodging industry,especially the changes in tax burden and management,this paper scientifically evaluates the implementation of "replacing business tax with VAT " and puts forward countermeasures for better development of catering and lodging industry,which will help local government and enterprises actively respond to the changes brought about by "replacing business tax with VAT ",fully enjoy the dividends of tax reform and promote local development.Firstly,this paper expounds the domestic policy of "replacing business tax with VAT ",analyses the general situation of international VAT tax system,and discusses the theory of tax system optimization.Then discusses the development and problems of catering and lodging industry in China from a macro perspective.Finally,through comparative analysis,case analysis and questionnaire survey on the overall tax burden of the sample,the small-scale taxpayer tax burden,the general taxpayer tax burden and the overall perception of taxpayers,the impact of "replacing business tax with VAT " on the catering and lodging industry is analyzed.Based on the above research,it is found that "replacing business tax with VAT" increases the tax burden of general taxpayers in catering and lodging industry without income deduction,reduces the tax burden of other catering and lodging taxpayers,and forces enterprises to improve management and strengthen internal control,thus promoting the development of the industry.On this basis,some suggestions are put forward for H tourist town,such as strengthening training and publicity,helping taxpayers to make tax planning,helping farmers to establish cooperatives,making rational use of preferential measures,and giving full play to the basic role of catering and lodging industry.