“营改增”对旅游公司财务绩效的影响分析

Analysis of the Influence of Replacement of Business Tax with Value-Added Tax on the Financial Performance of Tourism Companies

当前,第三产业在我国经济发展中的地位越来越重要,国家也提高了对第三产业的重视程度,号召大力发展新兴技术服务产业,以规避在发展过程中由于结构性而产生的冲突,促进国内市场经济的发展,平衡产业结构,增强综合国力。作为最具代表性的第三产业,旅游业已成为当下经济发展中的重要一环,但营业税的出现使得国内很多行业的发展受到了不同程度的阻碍,因此采用“营改增”是大势所趋。文章对“营改增”进行了浅要分析,旨在提升旅游公司的财务绩效,促进旅游公司的长远发展。

At present,the tertiary industry plays an important role in China's economic development and the state has also paid more attention to the tertiary industry,calling for the development of emerging technological service industries to avoid structural conflicts in the process of development,promote the development of domestic market economy,balance the industrial structure and enhance the comprehensive national strength.As the most representative tertiary industry,tourism has become an important part of the current economic development.However,the emergence of business tax has hindered the development of many domestic industries to varying degrees,so it is a general trend to adopt the policy of Replacement of Business Tax with Value-Added Tax.This paper makes a brief analysis of Replacing Business Tax with Value-Added Tax,hoping be helpful for tourism companies to improve the financial performance and promote the long-term development.