柳州市“营改增”住宿业税收征管问题的探究

发布时间：2018-02-01 18:23

本文关键词： 抵扣范围城市软实力财税体制改革酒店经营改征生活性区域经济城市形象税务机关税源管理 　出处：《经济研究参考》2017年11期 　论文类型：期刊论文

【摘要】：正全面推开营业税改征增值税试点作为深化财税体制改革的重头戏和供给侧结构性改革的重要举措,实现了增值税对所有行业的全覆盖,打通了增值税抵扣链条,大力支持了服务业发展。住宿业作为生活性服务业中重要的组成部分,与社会各界息息相关,随着旅游业及现代商务发展,跨地区交流日渐频繁,"营改增"后住宿服务纳入抵扣范围,相关行业企业均能从中受益。自全面推开"营改增"以来,柳州市住宿业纳税人普遍受益,行业发展呈良好态势,同时为提高城市软实力,树立良好城市形象奠定基础,利于促进区域经济发展。
[Abstract]:As an important part of deepening the reform of the fiscal and taxation system and the important measure of supply-side structural reform, the commercial tax reform pilot project is being pushed forward in an all-round way, which has realized the full coverage of VAT to all industries. Through the value-added tax deduction chain, vigorously support the development of the service industry. As an important part of the living service industry, the accommodation industry is closely related to all sectors of society, along with the development of tourism and modern business. Cross-regional exchanges are becoming more and more frequent, "camp change increase" after the accommodation service into the scope of deduction, relevant industries and enterprises can benefit from it. Since the overall introduction of "camp change increase", Liuzhou accommodation industry taxpayers generally benefit. The development of the industry is in a good situation. Meanwhile, it lays a foundation for improving the soft power of the city and establishing a good image of the city, which is conducive to promoting the development of regional economy.
【作者单位】：广西柳州市国家税务局;
【分类号】：F812.42;F719.2;F715.5
【正文快照】： 广西柳州市国家税务局曾芬高梦佳覃子珂全面推开营业税改征增值税试点作为深化财税体制改革的重头戏和供给侧结构性改革的重要举措,实现了增值税对所有行业的全覆盖,打通了增值税抵扣链条,大力支持了服务业发展。住宿业作为生活性服务业中重要的组成部分,与社会各界息息相关,

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