Research On Tax Planning Of M Hotel Under The Background Of "VAT Reform"

In order to optimize tax reform,make tax burden fair,standardize distribution relation and perfect taxation right allocation,improving tax system,strengthening legal construction of tax and enlarging the the scope of added-value tax are put forward in “the 12 th Five-Year Plan” by the government.Thus,the tax reform “Transition from Business Tax to Value-Added Tax” formally began.The hotel industry which belongs to living service industry is the industry the “Transition from Business Tax to Value-Added Tax” is emphatically implemented on and whose financial management and enterprise tax burden are greatly affected.Aiming at this situation,in this paper,the operation and management and tax planning of the hotel industry under the background of “Transition from Business Tax to Value-Added Tax” are mainly studied,and through the study on the current situation of the hotel industry's tax under the background of “Transition from Business Tax to Value-Added Tax”,the effect of “Transition from Business Tax to Value-Added Tax” on the tax bearing of the hotel enterprise itself,the upstream and downstream affiliated enterprise of hotel industry and some problems arising from daily operation and management of the hotel industry with the effect of the “Transition from Business Tax to Value-Added Tax” policy are analyzed out.After the effect of “Transition from Business Tax to Value-Added Tax” on the tax of hotel industry was studied,the operation and management and tax planning under the background of “Transition from Business Tax to Value-Added Tax” were combined to be deeply studied,during which the tax planning and design for each management process and role of the hotel industry were conducted and the issues need to be noticed in the tax planning program delivery were explained in detail,the financial management and tax planning of the hotel enterprise under the background of “Transition from Business Tax to Value-Added Tax” were designed and verified with hotel M as an example,the guidance on the management during the implementation was provided,finally the inadequacy existing in the tax planning of hotel M was summarized and the instructive suggestions were put forward,having provided the referable theoretical basis for the tax planning of subsequent enterprises of the same kind.