A Study On The Impact Of "VAT Reform" On The Tax Planning Of The Hotel Industry And The Countermeasures

Since May 1,2016,China has included the construction industry,real estate industry,financial industry,and living service industry into the pilot scope of “business-to-business reform”,and has begun to implement “business-to-business reform” across the country.The hotel industry is a life service industry with a wide business scope.The impact of "business reform" on the hotel industry is extremely profound,and there is a lot of room for tax planning.This article mainly studies the impact of "business reform" on the hotel industry and the tax planning strategies.Research is carried out through various methods such as literature research,experience summarization,and case analysis.This article first elaborates the background and significance of "tax reform" and the principles,principles,and characteristics of tax planning;second,it analyzes the impact of "tax reform" on the tax burden of each link in the production and operation of the hotel industry.The specific methods proposed by the hotel industry for tax planning are based on Hotel A.After analyzing its operating conditions,a targeted tax planning plan is designed,and general aspects of the hotel industry’s tax planning after "tax reform" are reviewed.Finally,the research will be summarized and summarized to provide a reference theoretical basis for the hotel industry’s tax planning after "tax reform".