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Research on the Influence of Reform of Replacing Turnover Tax with Value-added Tax on Hotel Enterprise

Author: LiuLin
Tutor: GuHuiMin; DaiBin
School: Beijing International Studies University
Course: Tourism Management
Keywords: Business Tax VAT Hotel Enterprise
CLC: F812.42
Type: Master's thesis
Year: 2014
Downloads: 8
Quote: 0
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Abstract


Transforming business tax to VAT is an important part of our country’s taxreform. Since August1,2013,transportation and some services implemented the VATsystem, the scope of further reform will be extended to all sectors, which also includesthe hotel industry. In the context of this reality, the huge change mentioned above willyield what kind of impact to the hotel business and how to deal with the phenomenon,is the subject must be answered both in the theory and practice.This paper is divided into four main parts. First of all, in retrospect of therelevant literatures domestic and abroad, we found that existing researches focusedmuch more on the macro level, the governments’ point of view, studies from theperspective of business is scarce, and specializing in tax reform for the hotel businessgrowth issues is almost blank. Based on the above background, this paper will paymore attention to the enterprises’ perspective and analysis the influences of the taxreform to the hotel business and corporate countermeasures.Secondly, carding the relative policies of our country’s tax reform. Defined theconcepts of business tax, value added tax, business tax transforms to VAT. Contrastthe differences of sales tax and VAT in aspects of taxpayer identifications, tax basis,tax included in price and OTM tax, tax rate, tax method, tax burden. In addition,analysis of the main business turnover tax case involving hotels and compare hotel’staxable activities related to the main parties in different operating modes.In the theoretical analysis, based on the example of S Hotel case analysis.Analysis of the operating status of the hotel, and were estimated its business tax andVAT payable, compared to the tax situation. By comparing the sales tax and VAT taxcalculation process, the discovery of the camp changed to increase, decided toincrease the level of corporate tax factors can be divided into government policyfactors and business factors in two parts. Policy factors which include the hotelindustry and related tax rate applicable deductible polices, business factors, includingcost structure, purchasing channels, hotel size, and operating revenues constitute thestage. In addition, this paper estimates the S hotel tax results also found that after thecamp changed to increase repeat business property tax issues have been resolved;reform will not necessarily reduce the property tax burden on enterprises of differententerprises in the implementation of the VAT performance will there are significantdifferences.Finally, according to the results of case analysis, under the new system proposed hotel can take service outsourcing enterprises to expand business scope, improveintelligence, time delay purchase of fixed assets, changes in procurement methods andways to reduce the tax burden. In addition, the larger the team hotel in the futureshould focus on expanding the market, and small-scale hotel business can pay moreattention to the individual market price advantage.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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