“营改增”后酒店业涉税风险与防范建议

Tax-related Risks and Prevention Suggestions for the Hotel Industry after the "Business Tax to Value-Added Tax"

2016年5月起,房地产业、建筑业、金融业和生活性服务业(包括酒店业)同时纳入“营改增”试点范围,从酒店行业来说这一变化意义重大,同时社会影响非常广泛。金税三期上线以及新版增值税开票系统使用后,对于“营改增”后的经营问题还需要重视的一点在于企业的涉税风险。本文以酒店行业为例,讨论“营改增”后给这一行业带来的涉税风险,并提出一些防范建议。

Since May 2016,the real estate industry,construction industry,financial industry,and service industry(including the hotel industry)have been included in the pilot scope of"Business Tax to Value-Added Tax".This change is of great significance for the hotel industry and has a very extensive social impact.After the launch of the third phase of Golden Tax and the use of the new version of the VAT billing system,one point that needs to be taken into account after the"Business Tax to Value-Added Tax"is the tax risk of the enterprise.This article takes the hotel industry as an example to discuss the tax-related risks brought to the industry after the"Business Tax to Value-Added Tax"and put forward some precautionary suggestions.