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黄山市近年旅游业得到超前发展,产业形象日趋明显,旅游业收入大幅度增长。然而与其密切相关的旅游业营业税并未随之同步增长,反而呈下降态势,税收流失现象较为严重。 从黄山市地税局组织开展旅游企业营业税税负调查情况看,旅行社行业营业税税负严重偏低,3年平均税负仅达0.5%。而且逐年呈下降趋势。营业税税负由1998年0.629%,下降到2000年0.485%,同时各旅行社之间税负高低悬殊很大,且不均衡,最高的为2.92%,最低的为0.1%,造成同一地区旅行社行业的不平等竞争。旅行社营业税税负偏低的原因,除了因市场竞争激烈导致成本增大等客观因素外,更多地反映在企业纳税意识差及税收政策、票据管理及行业管理等方面问题上。主要表现为:
In recent years, the tourism industry in Huangshan City has been developing ahead of schedule. The industrial image has become increasingly clear and the tourism industry has enjoyed a substantial increase in revenue. However, the tourism business tax, which is closely related to it, did not increase at the same pace, but showed a downward trend and the tax loss was more serious. From the Huangshan Municipal Local Taxation Bureau to organize tourism enterprises to investigate the tax situation of business tax situation, the travel tax industry business tax serious low, 3-year average tax burden of only 0.5%. And a downward trend year by year. The business tax burden decreased from 0.629% in 1998 to 0.485% in 2000, while the tax burden among travel agencies was disproportionately large and uneven, with the highest at 2.92% and the lowest at 0.1%, which caused the travel tax industry in the same area Unequal competition. The reasons for the low business tax burden on travel agencies, apart from the objective factors such as the increased cost due to fierce market competition, are more reflected in the problems of poor corporate tax awareness and tax policies, bills management and industrial management. Mainly as follows: