A Study On The Financial Performance Of Small And Medium-sized Hotels After The Comprehensive "Business Reform And Increase"

The accelerated transformation and upgrading of China's economy under the new normal requires us to deepen the fiscal and tax reform in an all-round way.As an important part of deepening fiscal and tax reform,"camp reform and increase" is of great significance to promote economic transformation and industrial integration.With the comprehensive promotion of the "camp reform and increase" policy,this has a great impact on the hotel industry,especially on the development of some small and medium-sized hotels.On the one hand,it has an impact on its tax situation,on the other hand,it will also have an impact on its financial performance.Then,in this case,how to deal with the impact of the overall management reform and increase is worth pondering.At the same time,government departments also need to pay attention to the increase in the management reform for the small and medium-sized hotel industry.And then improve the relevant tax policy,so as to promote the good development of small and medium-sized hotels.In this way,it is necessary to strengthen the research on the financial performance of small and medium-sized hotels after the comprehensive management reform,and the research of this paper is also carried out.The research of this paper takes YQ hotel as an example to carry on the financial performance research after the comprehensive management reform of the small and medium-sized hotels.The full text is divided into five parts: the first part is the introduction,mainly for the background and significance of this study,research contents and methods,structural framework and innovation and so on;The second part is the theoretical basis and literature review,mainly for the tax theory related to the increase of business reform and the relevant research results on the impact of the increase of management reform on the development of enterprises at home and abroad,in order to play a certain reference role for the research of this paper;the third part is a case introduction,mainly for the current situation of the development of small and medium-sized hotels,financial resources The fourth part is a case study,combined with the current YQ hotel financial data and tax situation,from the profitability,solvency,operating capacity,development capacity of the four aspects to analyze the impact of comprehensive management reform on its financial performance,and find out the existing problems and reasons;The fifth part is the conclusion and suggestion,that is,combined with the case analysis,this paper puts forward the corresponding countermeasures on how to improve the financial performance of small and medium-sized hotels,and puts forward some policy suggestions to promote the financial performance of small and medium-sized hotels from the national level.Through this article,On the one hand,the purpose of the study is to play a certain role in how to deal with the adverse effects of small and medium-sized hotels,and then to improve their financial performance level;on the other hand,how to improve the policy of management reform and increase,so that it can give full play to the positive effects of tax system reform on the development of enterprises.