“营改增”对海南酒店业税负及利润的影响

Impact of “Replacing the Business Tax with Value-added Tax” on the Tax Burden and Profits of Hainan Hotel Industry

伴随"营改增"的不断深化,作为海南旅游业核心部门的酒店行业必然会受到较大的影响。基于案例测算"营改增"后海南酒店企业税负及利润的变化,分析得出合法的足额进项税额是影响一般纳税人税负以及利润的重要因素。在此基础上,指出加强增值税专用发票管理,推进服务外包业务以及提升酒店综合管理水平,将有助于降低酒店纳税成本,提高经济效益,进而促进海南酒店业的持续、健康发展。

With the continuous deepening reform of “replacing the business tax with value-added tax”, as the pillar industry for Hainan tourism, the hotel industry will inevitably be affected. Based on case study, this article analyzes the changes in tax burden and profits of Hainan hotels after the reform, and points out that the legal full input tax is an important factor affecting the tax burden and profits for general taxpayers. On this basis, strengthening the management of VAT special invoices, promoting service outsourcing business and improving the comprehensive management level of hotels will help reduce hotel tax cost, improve economic efficiency, and promote the sustainable and healthy development of Hainan hotel industry.