Case Analysis Of Turnover Tax Management Of BR Hotel

With the deepening of China's reform and opening up and the continuous improvement of the market economic system,the opportunities and challenges faced by Chinese enterprises are also increasing.In order to alleviate the tax burden of Chinese enterprises and promote the transformation and upgrading of China's economic structure,China has continuously promoted the turnover tax reform,2016.From May 1st,China has fully promoted the implementation of value-added tax.The impact of the turnover tax reform has been ongoing,including the impact on corporate turnover tax management.The turnover tax management refers to the management of the turnover tax involved in the operation of the enterprise.For the BR hotel of the research object of this paper,the turnover tax management mainly includes the taxpayer identity division,the tax-related personnel allocation,the turnover tax management process establishment and Planning in management and use of policy dividends.Since the results of the turnover tax management will affect the business level of the enterprise,optimizing the turnover tax management is an aspect that BR hotels and similar hotel companies need to pay attention to.Based on the understanding of the current research background and the purpose of this paper,this paper clarifies the BR hotel turnover tax management system and policies.By understanding the basic situation,taxation and SWOT analysis of BR hotels,it is determined that BR Hotel currently includes the turnover tax management process.The practice of turnover tax management,such as turnover tax accounting,value-added tax invoice management and fiscal and taxation personnel,found that its existing management process was cumbersome and inefficient,and its own tax planning ability was weak,and no professional tax department was set up.The consumption tax policy was not deeply interpreted.The policy dividends are not well utilized;the staffing structure is unbalanced,and the quality of tax-related personnel is generally low.In response to the problems existing in BR hotels,the improvement direction was proposed,including simplifying the turnover tax management process,improving their own planning capabilities,utilizing policy dividends and adjusting the structure of tax-related personnel.At the same time,according to the analysis of the turnover tax management of BR hotels,it provides a reference with certain value for similar hotel enterprises,in order to promote the perfect turnover management of similar hotel enterprises.