“营改增”对酒店业影响的研究

发布时间：2018-04-05 15:41

本文选题：营改增　切入点：增值税　出处：《集美大学》2017年硕士论文

【摘要】：“营改增”是深化财税体制改革的重要内容,是促进第二、三产业融合发展的重要途径。酒店业作为生活服务业的代表行业,对第三产业的发展起着举足轻重的作用。实施“营改增”以后,酒店业的税负和内部管理机制都发生了很大的变化。本文以酒店业相关的税收制度为背景,结合酒店业的特征,研究“营改增”以后酒店业的税负和经营管理的变化情况。为了客观的分析“营改增”对酒店业税负的影响,本文采用税负测算模型分析与理论分析相结合的方式研究税负的变化。通过比较案例M酒店“营改增”前后的税负和经营管理的变化情况,验证前文的结论并提出合理的建议。本文的重要结论是“营改增”对酒店业会产生如下影响:(1)小规模纳税人的税负会下降;一般纳税人的税负变化情况要根据进项税额的抵扣比重来分析,当可抵扣的成本占销售额的比重大于6.67%时,税负会下降。(2)酒店业应该根据自身情况选择纳税人的身份、合理选择供应商、强化内部管理、严格控制成本以及发票的管理来合理控制税负、规避税收风险。本文共有六章:第一章是绪论,介绍了本文的研究背景及研究目的,讨论了本文的研究内容和研究方法等;第二章梳理了国内外学者对“营改增”相关的研究成果;第三章分析了我国酒店业的发展现状,简述了酒店业的特点以及与酒店业相关的“营改增”政策;第四章研究“营改增”对酒店业的税负和经营管理方面的影响,在理论分析的基础上,以酒店的主要收入来源的税率为基础,建立税负测算模型分析酒店税负的变化,并对模型测算的结果和理论研究的结果进行分析与解释;第五章是案例分析,以M酒店为例,分析M酒店“营改增”前后的税负和经营管理方面的变化,验证上一章的结论;第六章是基于前文分析,分别从政府征税和酒店经营的角度出发,提出针对性的建议。本文的创新点是根据具体的酒店业为研究对象,全面分析“营改增”的实施效果,并通过案例研究的方式检验“营改增”对酒店业的影响,根据结果提出可行性的建议。本文的不足之处是由于个人理论知识和实践经验相对缺乏,对本论题的研究程度尚浅。
[Abstract]:"Business reform and increase" is an important content of deepening the reform of fiscal and taxation system and an important way to promote the development of the second and third industries.As the representative industry of life service industry, hotel industry plays an important role in the development of tertiary industry.The tax burden and internal management mechanism of the hotel industry have changed greatly after the implementation of "business reform and increase".Based on the tax system related to the hotel industry and the characteristics of the hotel industry, this paper studies the changes of the tax burden and management of the hotel industry after the "business reform and increase".In order to analyze objectively the influence of "business reform and increase" on the tax burden of hotel industry, this paper studies the change of tax burden by combining the tax burden calculation model analysis with the theoretical analysis.By comparing the changes of tax burden and management before and after the operation and increase of M hotel, the conclusions above are verified and some reasonable suggestions are put forward.The important conclusion of this paper is that the impact of "business reform and increase" on the hotel industry will be as follows: (1) the tax burden of small scale taxpayers will fall; the change of tax burden of ordinary taxpayers should be analyzed according to the deductible proportion of the input tax.When deductible costs account for more than 6.67% of sales, the tax burden will drop.) the hotel industry should choose its taxpayer status according to its own situation, reasonably select suppliers, and strengthen internal management.Strictly control cost and invoice management to reasonably control tax burden and avoid tax risk.There are six chapters in this paper: the first chapter is an introduction, which introduces the research background and purpose of this paper, discusses the research content and research methods of this paper, and summarizes the research results of domestic and foreign scholars on "camp reform and increase".The third chapter analyzes the present situation of the hotel industry in China, briefly describes the characteristics of the hotel industry and the related "business reform" policy, the fourth chapter studies the impact of the "business reform increase" on the tax burden and management of the hotel industry.On the basis of theoretical analysis, based on the tax rate of the main income source of the hotel, the tax burden calculation model is established to analyze the changes of the hotel tax burden, and the results of the model calculation and the theoretical research are analyzed and explained.The fifth chapter is a case study, taking M Hotel as an example, analyzes the changes of tax burden and management before and after M Hotel "Business Reform", and verifies the conclusion of the previous chapter; the sixth chapter is based on the previous analysis.From the angle of government taxation and hotel management, this paper puts forward some suggestions.The innovation of this paper is based on the specific hotel industry as the research object, the overall analysis of the implementation of "business reform and increase" effect, and through the way of case study to test the impact of "business change increase" on the hotel industry, and put forward the feasibility of suggestions based on the results.The deficiency of this paper is the relative lack of personal theoretical knowledge and practical experience, and the degree of research on this topic is still shallow.
【学位授予单位】：集美大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F719.2;F715.5

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