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我国于2016年5月1日全面推行“营改增”试点改革。而旅行业作为现代服务业的一部分,由于其业务的复杂性,“营改增”对旅游业产生了巨大影响。旅行社作为旅游行业中承上启下的重要环节,在此次“营改增”改革中发挥着重要作用,推动旅行社上下游企业增值税改革的进程,需要重视旅行社在增值税改革过程中遇到的困难。笔者通过计算营业税和增值税下不同计税方法的税费,分析营业税和增值税下税负的轻重,得出“营改增”下小规模纳税人的税负在采用差额计税法时得到降低,而一般纳税人的税负是否降低则与能否得到可抵扣进项增值税专用发票有直接关系,并对推行旅行社“营改增”的难点进行分析,以期提出了一些“营改增”后的旅行社应对税制改革的建议。
On May 1, 2016, China implemented the pilot program of “reforming camps and increasing profits” in an all-round way. As part of the modern service industry, the travel industry has had a huge impact on tourism due to the complexity of its business. As an important link in the tourism industry, travel agencies play an important role in the reform of VAT reform. The promotion of VAT reform of upstream and downstream travel agencies in travel agencies needs to pay attention to the problems experienced by travel agencies during the VAT reform difficult. By calculating the taxes and levies of different tax methods under business tax and value added tax, the author analyzes the tax burden of business tax and value added tax, and draws the tax burden of small taxpayers under “business tax reform” When the general taxpayer’s tax burden is reduced is directly related to the availability of deductible VAT invoices, and to carry out the implementation of travel agencies Travel agencies should pay more attention to the reform of the tax system after the reform of the camp.