外资旅游公司税收筹划研究

Research on Tax Planning of Foreign Investment Tourism Company

外资旅游公司是我国旅游产业一个组成部分,在旅行市场中占有重要份额。在国家大力发展旅游业的大背景下,外资旅游公司如何根据国家宏观税收政策,合理制定减税方案,进行合理的税收筹划,以达到减少企业开支、增加企业利润、增强企业市场竞争力的目的。文章针对外资旅游企业所涉及的营业税、城建和教育附加税、房产税以及企业所得税,提出了可行的筹划建议。

Foreign investment tourism company is one of the important parts of tourism market in China. Under the background of actively developing tourism, how to make reasonable tax planning of foreign investment tourism company is important. We should consider how to use national macro tax policy, how to use national tax cuts to achieve tax planning, and increase company profit and enhance the competitiveness of enterprises. The paper gives some specific plan for the tax of the foreign investment company.