“营改增”对酒店业的影响

Influence of “replacing the business tax with VAT” on hotel enterprises

"营改增"对于生活服务业的酒店业降低税负、提升竞争力的研究具有重要意义。研究认为,"营改增"对酒店业税负及利润产生重要影响,致使酒店业全行业税负降低和利润增加。文章分析了酒店涨房价与"营改增"无关的现象,并提出"营改增"后酒店业进行税收筹划的对策。

＂Replacing the business tax with VAT＂ is of great significance to service industries like hotel industry in reducing the tax burden and increasing competitiveness. Studies suggest that this reform will have important influence on tax burden and profits of hotel industry by reducing the tax burden, and increasing the profits of the whole industry. This paper analyzes the circumstances where price rising of hotels has nothing to do with this fiscal reform, and puts forward the measures that can be taken by the hotel industry for tax planning after the reform