摘要
2012年国家开始了营业税改增值税试点,营改增政策的实施对酒店行业产生了深远影响。2018年以来,特别是2019年国家实施了更大规模的减税降费政策,对促进企业投资、有效降低企业税负、激发市场活力、推动整个经济高质量快速发展起到了巨大的作用。文章以酒店业为研究对象,通过梳理适用酒店业的减税降费政策内容,分析了这些减税降费政策对酒店行业经营、投资及融资等方面的影响,提出了有针对性的建议,以使酒店行业企业更好地利用税收政策,享受改革红利,促进企业快速高质量发展。
In 2012,the state started the reform program to replace the business tax with a value-added tax,and the implementation of the policies had a profound impact on the hotel industry.Since 2018,especially in 2019,larger-scale tax and fee cuts was implemented,which had played a huge role in promoting corporate investment,effectively reducing tax burden of enterprises,boosting market vitality and promoting the high-quality development of the entire economy.The article takes the hotel industry as the research object,sorts out the content of policies to cut taxes and administrative fees applicable to the hotel industry,analyzes the impact of these policies on operation,investment,and financing of the hotel industry,and puts forward targeted suggestions in order to make companies in the hotel industry make better use of tax policies,enjoy reform dividends and promote rapid and high-quality development of enterprises.
出处
《当代会计》
2021年第1期160-162,共3页
Contemporary Accounting
关键词
减税降费
酒店行业
影响
Policies to cut taxes and administrative fees
Hotel Industry
Impact
