Research On The Impact Of "VAT Reform" On The Tax Burden Of M Hotel And Its Countermeasures

Under the environment of replace the business tax with value-added tax,tax burden and internal management of the hotel industry have been affected,which will bring new opportunities and challenges to the hotel industry.In this paper,research methods of the literature research,comparative analysis and case study are used to carry on the research to tax burden and tax countermeasures by real data of M hotel.Through the in-depth theoretical research,wish the paper can provide some useful reference for the hotel industry under the reform of replacing business tax with value added tax.This paper include five chapters.The first chapter introduces the research background,purpose,content and methods,and hotel industry tax burden analysis of the domestic and foreign scholars under replace the business tax with value-added tax.The fundamental theories of tax burden and the reform of the value added tax replacing the business tax are summarized in the second chapter.In the third chapter,the paper takes the limited liability company of M hotel for example and study tax burden of the management of purchasing,daily operation,sale,specific business under the circumstance of the reform.Chapter four mainly put forward feasible tax countermeasures according to analysis of tax burden and risk of the actual operation of M hotel.Research conclusions are summarized and future research are also noted in the last chapter.Some important conclusions are drawn.Firstly,that tax burden will be affected by tax nature of hotel industry taxpayers.Tax burden of small scale taxpayers will be reduced and the tax burden of general taxpayer should consider the input tax deduction proportion,tax base of sale income,the nature of upstream and downstream firms,etc.Secondly,the hotel industry should take various tax countermeasures of the management of purchasing,daily operation,sale,specific business to reduce the tax burden and risk,improve the market competitiveness of hotel.These tax countermeasures include reasonable choice of suppliers,strengthening cost management,increase the proportion of outsourced services,changing business model and so on.