供给侧改革背景下“营改增”对海南旅游业的影响分析

Analysis of the Impact of "Replace Business Tax with Value-added Tax" on Hainan Tourism Industry under the Background of Supply Side Reform

从供给侧视角,分析"营改增"对海南旅游业相关企业税负、经济效益和税收遵从成本的影响。结果表明,"营改增"从供给侧方面降低了海南旅游业相关企业税收遵从成本及制度成本,大大减轻了部分相关企业税收负担,对优化产业结构以及促进地方经济发展有着积极的作用。最后,针对存在的问题提出规范抵扣链条、降低企业税务遵循成本等相应的对策,以促进海南旅游业转型升级,进而建立科学、现代的税收体系。

From the supply side perspective, this paper combines theoretical and empirical analysis of the impact of ＂replace business tax with value-added tax＂ on the tax burden, economic benefits and tax compliance costs of tourism-related enterprises in Hainan. The results show that the ＂replace business tax with value-added tax＂ has reduced the tax compliance costs and institutional costs of tourism-related enterprises in Hainan from the supply side, greatly reducing the tax burden of some related enterprises, and has a positive effect on optimizing the industrial structure and promoting local economic development. Finally, in order to solve the existing problems, we propose a corresponding deductive chain and reduce the cost of corporate tax compliance. We will improve and establish a scientific and modern taxation system to promote the transfommtion and upgrading of tourism industry in Hainan.