旅游特征产业营业税改征增值税分析

On Change from Sales Tax to VAT Levied on Industries with Tourist Characteristics

我国增值税与营业税并存的格局虽有弊端,但短期内将营业税改为增值税却面临困难;具体到餐饮、饭店等旅游特征产业,由于大多数旅游特征产业为消费性服务业,且面临税率难统一、中小企业多、体制惯性大等难点,因此,包括旅游特征产业在内的相关行业营业税改征增值税改革应分步实施。

Although the coexistence of sales tax and VAT has drawbacks it is difficult to change sales tax to VAT in a short time. Since most industries with tourist characteristics, such as catering indus- tries, are consumer services, they are confronted with many difficuties, such as： to unify the tax rate, too many small and medium - sized enterprises and system ossification. So we should implement grad- ually the reform of change from sales tax to VAT in industries with tourist characteristics.