Tax Risk About Tourism Enterprises After The Reform Of Replacing Business Tax With Vat And Prevention Suggestions In Ji Zhou District Of Tianjin City

Our country implemented the tax reform of replacing business tax with VAT from May 1,2016,which signified that business tax officially steps down from the history.And the reform established that industries of national economy were connected by VAT.It's beneficial to reduce the corporate tax burden and promote the development of market economy.Tourism is considered as one of the key industries in the tax system reform,which enjoyed the benefits of reform and faced with tax risk.How to prevent the tax risk and ensure greater enjoyment has became the important goal for tax authority to strengthen management and services.Tax authority should use scientific methods to assess risk and investigate the causes,then guide enterprises understand policies and avoid tax risk to improve the tax compliance.The paper based on the tax authorities' perspective.Firstly,it summarized the process of reform and the research production about VAT and tax risk.Then it combined theory to the difference between before and after the reform of enterprise tax matters to deal with a brief combing,and summarized the characteristics of enterprise tax risk.Finally,taking the tourism enterprises in Jizhou District of Tianjin as examples,this paper took application materials of added-value tax and business tax from 2014 to 2016 as the research data.This paper will check the risk points by using risk identification of tax assessment and find abnormal tax burden?break tax law and financial management errors by checking the books and invoices.Then,a comprehensive analysis of tax risks of tourism enterprises can be completed by the method of the theory combined with data,and I found risk comes from the wrong understanding of the tax policy and the non-standard financial work.,which lead to the enterprise by the dual loss of economic and social.At last,in order to prevent risks,tax authority must improve management and optimize service by a variety of ways.At the same time,enterprises should cooperate with tax authority work actively and improve the internal management by strengthening policy propaganda.This paper aims to analyze the tax risk of tourism industry in the future and provide some reference for future tax reform and VAT legislation.