“营改增”对旅游业的影响与对策分析——以旅行社为例  

An Analysis on the Impact and Countermeasures of the“BT Transformed to VAT”Reform on the Tourism Industry:Take the Impacts of Travel Agency as an Example

作　　者：官波[1] 刘春花[1] 杨劲松[2] 

机构地区：[1]昆明理工大学管理与经济学院,云南昆明650093 [2]云南省国家税务局,云南昆明650032

出　　处：《昆明理工大学学报（社会科学版）》2016年第6期53-59,共7页Journal of Kunming University of Science and Technology(Social Sciences)

基　　金：云南省哲学社会科学规划项目"精准扶贫背景下云南民族生态文化传承利用机制研究"(YB2016063)

摘　　要：全面推行"营改增"试点改革,对于旅游业的发展既是机遇也是挑战。与其他行业相比,旅游业具有业务涉及面广、产业链长、异地性等特征,"营改增"对旅游业的税负、净利润等方面将会产生不同于其他行业的影响。文章以旅游业的核心纽带——旅行社为研究对象,分析"营改增"对旅行社税负与净利润等方面的影响,针对可能出现的风险,提出增加进项税额,扩大进项税扣除范围,加大政府对旅游业的扶持力度,充分发挥旅游行业协会的服务、沟通、协调、自律作用,优化旅游企业的内部管理,调整管理决策思维模式,细化有关旅游业"营改增"政策的规定,完善旅游业管理的法律法规和政策,加快增值税立法进程等对策。Full implementing of the pilot reform of＂BT transformed to VAT＂,that is for the development of the tourism industry is both an opportunity and a challenge. Compared with other industries,the tourism industry has certain characteristics of wide business scope,long industrial chain,and allopatry. The＂BT transformed to VAT＂reform will have a different effect on the tax burden,net profit of the tourism industry from those of other industries. Since the travel agency is the core link of tourism industry in China,this paper used it as the study object,analyzing its impact on taxes and net profit. Aiming at possible risks,the article puts forward measures of increasing the input tax,expanding the scope of income tax deduction,increasing the government＇s support of the tourism industry,fully promoting the role of service,communication,coordination and self- discipline of the association of travel industry,optimizing the internal management of tourism industry business,adjusting the management decision thinking mode,detailing regulations on tourism revenue to increase policy,perfecting the laws,regulations and policies of tourism management,and accelerating the process of VAT legislation.

关 键 词：营改增 税负 利润 旅游业 旅行社 

分 类 号：F590.66[经济管理—旅游管理]