Tax Planning Study Of Y Hotel After Replacing Business Tax With VAT

After the article No.36 of the fiscal and taxation in 2016 enacted,the business tax was replaced with avalue-added tax fully implemented.Replacing business tax with VAT in an all-round way involves tax transformation and policy adjustment.It has an important impact on luxury hotels which belong to the modern service industry.Based on the policy change of replacing the business tax with avalue-added tax,Thispaper mainly analyzes the combined business and mixed business of the hotel industry after replacing the business tax with avalue-added tax,as well as the tax risk faced by the hotel industry in terms of sales tax and input tax.This Paper adopts literature review,quantitative analysis and other methods,Thentake Y hotel as a case to make tax planning.In the new tax planning scheme.This paper deduces and calculates the tax balance and price discount balance of general taxpayers and small-scale taxpayers,and makes an optimization plan for the taxpayer identity selection and supplier selection of the hotel.Tax planning for the hotel is carried out by improving the price and transferring the value-added tax,changing the retail mode to reduce the tax burden,and guiding the investment selection of the hotel.This paper also analyzes the financial expenses involved in the hotel and financial reform,as well as the taxation of asset management products,so as to realize the smooth passage of the tax related to hotel industry and financial industry.Through the case study,the hotel industry has been greatly benefited from the reform.Scientific and effective tax planning can further promote the hotel industry to improve the tax structure and reduce tax risks.In addition,it is suggested that the government should simplify the tax rate and improve the national tax laws and regulations in order to promote the development of the hotel industry.