A Case Study Of The Impact Of Business Tax Reform VAT On MK Hotel

T The change of government is an important tax reform policy in our country,which has broken down the taxation of the two taxes since the 1994 tax reform,and the use of the two taxes on the distribution of goods and labor.On March 18,2016,the executive meeting of the State Council decided that since May 1,2016,China will comprehensively carry out the pilot reform and increase the construction,real estate,financial and living services into the pilot,Which also includes the catering industry.In the context of tax reform,the increase in the catering industry will bring any impact,can solve the food industry to pay taxes,reduce the tax burden of corporate tax effect,and how the catering industry should be tax planning,which is the market all the food and beverage Business to face the problem.This paper is divided into four parts.First of all,this paper reviews the relevant literatures at home and abroad by using the copy investigation method.It is found that the existing research results are concentrated in the macroeconomic level and the government point of view,from the enterprise point of view of the problem less,specifically for catering enterprises There are few studies on the problem of change.Based on the above research background,this paper takes the catering business of MK hotel as the research object,hoping to make up for the shortcomings of the research results in this field by analyzing the influence of the battalion on the catering enterprises.Then we introduce the background of the case,describe the overview of the MK hotel company,and list the business data of the MK hotel from 2014 to 2016 to define the research data.In the case study,the case study was conducted,and the case study was conducted using the case study of MK hotel as an example to analyze the operating conditions of the hotel business of the hotel in 2014 to 2016,and then calculate the sales tax paid by the MK hotel catering business under the business tax system."Camp increase" after the payment of value-added tax,the use of comparative analysis,compare the tax burden,get the camp as long as the MK hotel to obtain expenses for most of the value-added tax invoices and modern service value-added tax rate unchanged Conditions,MK hotel catering business tax burden will decline,the increase can be increased to reduce the MK hotel catering business tax burden.In addition,by comparing the tax estimates,we found that the increase in revenue can solve the problem of repeated taxation of catering enterprises,as well as the impact of MK hotel catering business tax burden factors increased.But different companies because of their own different circumstances will be different changes,and subject to many factors and constraints.Finally,according to the results of the case study,the MK hotel catering business can take non-core business outsourcing,expand the scope of business,develop a variety of procurement channels,improve production equipment intelligence,open up the team catering service market tax planning strategy,to a certain extent Reduce the tax burden of enterprises...