全面“营改增”背景下的税收筹划--以上海锦江国际酒店为例  

Tax Planning Under the Background of“Replacing Business Tax with Value Added Tax”--Take Shanghai Jinjiang International Hotel as an Example

作　　者：杨疆莉 YANG Jiang-li(School of accounting,Guizhou University of Finance and Economics,Guiyang 550025,China)

机构地区：[1]贵州财经大学会计学院,贵阳550002

出　　处：《经济研究导刊》2021年第6期38-40,共3页Economic Research Guide

摘　　要：“营改增”的税制改革,进一步调整了相关税种的税率。目前,我国酒店行业的竞争力不断增强,酒店业是税务管理的重要对象。上海锦江国际酒店股份有限公司简称锦江酒店,是集住宿、餐饮、娱乐、休闲、健身、商务功能于一体的五星级商务酒店。以上海锦江国际酒店为例,对“营改增”背景下的酒店行业进行税收筹划,以期减轻企业的税收负担,促使企业实现价值最大化。The tax reform of“replacing business tax with value-added tax”has further adjusted the tax rate of related taxes.At present,the competitiveness of China’s hotel industry is increasing,and the hotel industry is an important object of tax management.Shanghai Jinjiang International Hotel Co.,Ltd.is a five-star business hotel integrating accommodation,catering,entertainment,leisure,fitness and business functions.Taking Shanghai Jinjiang International Hotel as an example,this paper carries out tax planning for the hotel industry under the background of“replacing business tax with value-added tax”,so as to reduce the tax burden of enterprises and maximize the value of enterprises.

关 键 词：“营改增” 税收筹划 税收负担 锦江酒店 

分 类 号：F230[经济管理—会计学]