The Research On Tax Planning Of Hainan L Hotel

With the continuous deepening of the reform about the national market economy in recent years, the competition among enterprises is becoming more and more fierce. It is directly related to the success or failure of the competition that if it be able to control the expenditure of enterprises reasonably and reduce the operating costs and expenses. In particular, the current state of the implementation of tax reform, a large number of enterprises involved in the business tax effect. In terms of the hotel industry, the implementation of camp changed to increase, the business tax from the previous 5% of the tax rate to the general taxpayer by 6%, small scale taxpayers by 3%. This change will bring new opportunities and new challenges to the hotel industry, also means that the tax risk increased sharply, so, this is an urgent need for the hotel industry to implement effective tax planning to offset the increase in tax risk may bring about the increase in the cost of tax.Therefore, the implementation of scientific tax planning, will be conducive to stability in the hotel industry through this round of tax reform, and turn a negative situation into a favorable situation, provide the impetus for the development of the hotel industry better.This article takes the hotel industry as the analysis object, selects the Hainan L Hotel as the case, from its management business characteristic and the present situation of financial management to start with. Take the research method of combining theoretical analysis with case analysis, and the research is applicable to the tax planning of The L Hotel and even hotel industry. This paper through in-depth analysis of the daily business of the L Hotel, think that should be based on the characteristics of the hotel tax, to find out the possibility of tax planning space. Therefore, the selection of the value-added tax and enterprise income tax as the case of the planning point, which has a significant impact on the L Hotel tax burden, then to put forward specific planning. At the same time, from the actual enterprise internal management, to divide the tax risk range which may arise in The L Hotel, and put forward risk control plan effective, finally, prevent the enterprise tax risk radically.The tax planning for enterprise is a spontaneous choose of reasonable economic means for the pursuit of self-interest maximization. It has a great importance positive role to reduce the corporate tax cost and the expenditure of enterprise economic activities.Through this article, it raises a new train of thought on the associated tax planning among enterprise's various items of taxation, and put the enterprise tax risk internal control planning into the scope of the implementation of tax planning. Put forward to deal with the implementation of the tax risk internal control planning and also the tax planning in the hotel at the same time. Only by combining the two together, in order to fundamentally reduce the tax burden, enhance the ability of enterprises to withstand operational risks and financial risks.