“营改增”对酒店业的财务影响探讨

Discussion on the Financial Impact of “Replacing Business Tax with Value-added Tax” on Hotel Industry

自全面"营改增"实施以来,"营改增"试点范围扩大到建筑业、生活服务业等行业。其中,酒店业"营改增"后如果可以较好地应对"营改增"带来的影响,采取积极的手段面对,可以进一步减轻税负,到达这一政策的初衷,促进行业企业发展。本文以"营改增"对现代酒店服务业影响为切入点,首先从酒店本身出发,积极地做好税收筹划,同时在选择供应商的解决酒店取得增值税发票困难的问题,其次从酒店运营成本出发,在不降低服务质量的前提条件下调整运营模式,做到截流减支,酒店的竞争力。

Since the full implementation of the“Replacing Business Tax with Value-added Tax ( VAT)”policy,the pilot scope of the“Replacing Business Tax with VAT”program has been extended to construction industry,life service industry and other industries. Among them,if the hotel industry can better cope with the impact of“Replacing Business Tax with VAT”and take positive measures to face it,it can further reduce the tax burden,reach the original intention of this policy,and promote the development of industry enterprises. In this paper,the impact of“Replacing Business Tax with VAT”on modern hotel service industry as a starting point,first of all,from the hotel itself,actively does a good job in tax planning,and at the same time in the selection of suppliers to solve the difficulty of obtaining VAT invoices for hotels,secondly,from the operating cost of hotels,without reducing the quality of service,adjust the operating mode,so as to cut off the current and reduce expenditure, and the competitiveness of hotels.