How much influence does the reform of the camp have on the tax rate of travel agencies?

1. Prediction of the impact of the "VAT reform" of travel agencies

(1) Positive impact

1. It is conducive to solving the problem of repeated taxation of travel agencies. Because the travel agency business involves a long and complicated industrial chain (including tourism, transportation, catering, accommodation and real estate leasing and use, etc.), the problem of double taxation is more prominent in the process of collecting business tax. Therefore, the implementation of "reform of the camp" for travel agencies is conducive to solving the problem of double taxation.

2. It is beneficial to reduce the tax burden of small and medium-sized travel agencies. The current business tax rate of travel agencies in China is 5%. According to the current VAT policy, small-scale taxpayers pay VAT at a simple rate of 3%. It can be seen that after the implementation of the "camp reform", the tax burden of small and medium-sized travel agencies will be reduced, and the related urban maintenance and construction taxes, education fees and surcharges will also be reduced.

3. It is beneficial to reduce the tax risks of travel agencies. At present, most travel agencies are engaged in concurrent business and mixed sales of tourism commodities. Because it is impossible to accurately define whether a particular behavior should pay VAT or business tax, the tax-related risks of travel agencies are high. After the "VAT reform", VAT is levied on all businesses of travel agencies, which avoids the confusion between VAT and business tax and greatly reduces the tax risks of travel agencies.

4. It is beneficial to improve the competitiveness, service and management level of travel agencies. After the "VAT reform", in order to reduce the corporate tax burden, travel agencies will inevitably make appropriate changes in bill management, internal organizational structure, market positioning, procurement and management processes, business models, etc., so as to adapt to the characteristics of VAT collection and management, thus contributing to the improvement of the competitiveness, service and management level of travel agencies.

5. It is conducive to promoting the sustainable development of China's tourism industry and its related industries. Travel agency is the organizer of tourism activities, which is in the core position in the tourism industry and has a strong correlation and driving role. The "reform of travel agencies' camp" will further promote the development of transportation, accommodation, catering, sightseeing, entertainment, culture and other industries, promote the integration of tourism service industry and product manufacturing industry, stimulate economic growth and provide huge space for employment.

6. it is conducive to speeding up the pace of integration with the international tax system and expanding the level of opening up. Tourism has become one of the industries with the strongest development momentum and the largest scale in the global economy. Most countries in the world uniformly levy value-added tax on the service industry. The reform of China's travel agencies will help speed up the pace of integration with the international tax system, increase international exchanges and expand the opening level of the tourism industry.

(2) Negative effects

1. It may lead to an increase in tax burden and a decrease in net profit space. It is manifested in the following aspects: under the current business tax policy, the travel agency is subject to a differential tax rate of 5%, and the operating income is calculated by deducting the difference between the transportation fees, accommodation fees and scenic spot tickets paid to other tourism enterprises for tourists, while the full value-added tax is levied according to the value-added amount after the implementation of the "camp reform". This difference may lead to an increase in the tax burden of travel agencies. In addition, most industries that are closely related to the travel agency business, such as accommodation, catering and tourist attractions, also implement business tax. After the "reform of the camp", the travel agency can deduct less input tax, which makes the travel agency face the risk of increasing tax burden. When the ratio of deductible input tax invoices to accounts receivable accounts for less than a certain range of operating income, it may bring the risk of increasing tax burden or decreasing net profit space to travel agencies.

2. increase the difficulty of enterprise financial accounting. Under the value-added tax system, all kinds of materials procurement, equipment renewal, accommodation expenses, transportation expenses, etc. are uniformly accounted for by the debt subject "tax payable and value-added tax payable", and a number of detailed subjects are added under this subject, which affects the static statements of enterprises and makes their financial accounting more complicated; In addition, the state's management of special VAT invoices is far stricter than that of business tax invoices, which increases the difficulty of enterprise bill management and the complexity of fiscal and taxation accounting.

3. leading to the reduction of local fiscal revenue. After the "camp reform", the value-added tax levied on travel agencies belongs to the central and local governments, which will bring a great impact to the provinces where tourism tax revenue accounts for a large proportion of fiscal revenue, resulting in a decrease in local fiscal revenue.

2. Analysis of the main difficulties in the "VAT reform" of travel agencies

(1) It is difficult to obtain special VAT invoices in full

1. It is difficult to obtain special VAT invoices due to the characteristics of tourism in different places and the restrictions on the scale of travel agencies, mainly in three aspects: First, it is difficult to ensure that enterprises with business cooperation in different cities or regions implement a consistent policy of "VAT reform"; Second, overseas tourism plays an important role in China's tourism industry, and the invoices taken for outbound tourism are not standardized enough; Third, most of the current travel agencies in China are small-scale taxpayers, and most of them are not qualified to issue special VAT invoices.

2. Travel agency business involves a wide range, and the scope of input tax deduction is limited under the current policy. According to the Provisions on Relevant Matters in the Pilot Project of Changing Business Tax to VAT in Transportation Industry and Some Modern Service Industries (Caishui [211] No.111), the allowable deduction range of VAT input tax is deducted by special VAT invoices except transportation industry and agricultural products. At the same time, it is stipulated that providing taxable services to consumers may not issue special invoices for value-added tax. However, the business involved by travel agencies is mainly "other business" in the above provisions, and the object of service is "individual consumers", which leads to the fact that all the business costs involved by travel agencies cannot obtain special VAT invoices.

(2) It is difficult to balance the tax burden of travel agencies before and after the "VAT reform"

When designing the tax rate of the "VAT reform" of travel agencies, we need to consider how to balance the tax burden level before and after the tax reform, so as to avoid the tax burden rising after the "VAT reform". This increases the difficulty of tax rate design. This paper uses the model to analyze the tax burden balance problem of travel agencies before and after designing a reasonable tax rate and maintaining the "VAT reform".

assuming that the operating income of a travel agency k that is trying out the policy of "camp reform" is rk, δ I indicates the change of tax rate, ik indicates the business tax rate before "camp reform", ikl indicates the value-added tax rate after "camp reform", Vtk indicates the value of the T-type outsourced service or commodity that travel agency k can deduct, and it indicates the input value-added tax rate of the T-type outsourced service or commodity, then the business tax payable before "camp reform" is Rkik. The value-added tax payable after the "VAT reform" is Rkikl, the deductible input tax σ VTKT of travel agency K, the change of tax rate, δ I = (iklrk-ikrk-σ VTKT)/rk = ikl -ik-σ VTKT/rk, where ikl-ik represents the tax increase and decrease effect of tax rate change, and σ VTKT/rk represents the tax reduction effect brought by deductible input tax. In order to avoid the phenomenon that the tax burden of travel agency K rises instead of falling after the "VAT reform", it is necessary to satisfy δ I ≤ , that is, the tax reduction effect brought by deducting the input tax is greater than the tax increase and decrease effect brought by the tax rate change, so the designed VAT rate and deductible input tax should meet the following conditions: ikl -ik≤ΣVtkit /RK Rk, which shows that it is difficult to design the tax rate of "VAT reform" for travel agencies.

iii. coping strategies of travel agencies after "camp reform"

(1) designing tax rates reasonably and exerting tax reduction effect

A reasonable value-added tax rate is conducive to solving the problem of balancing tax burden after "camp reform" and avoiding the problems of tax burden rising instead of falling, increasing tax rate grades and increasing the difficulty of tax collection and management. Through the analysis of this paper, it is found that the travel agency, as a general taxpayer, is reasonable if it can obtain the input tax invoice in full, and the tax rate is between 5% and 15.57%. Because it is difficult for travel agencies to obtain special invoices for value-added tax, they should choose a tax rate close to the lowest tax rate of 5% in the current tax rate grade as far as possible to achieve a balanced tax burden. Therefore, this paper thinks that it is more reasonable to apply 6% VAT rate to travel agencies.

(II) Give play to the leading role of the government to support the development of the tourism industry

In order to make the positive effects of the increase in net profit of travel agency enterprises offset or exceed the negative effects of the increase in tax burden, the government should increase its support and management of the tourism industry and formulate effective policies to promote the development of the tourism industry. The main idea is to further improve the supporting infrastructure of tourism in various parts of China and develop new tourism projects; Expand foreign emerging tourism markets, simplify border travel procedures, improve the opening level of tourism, and build an open and transparent business platform for travel agencies to drive or promote the development of travel agencies.

(III) Expanding the range of input tax deduction and increasing the input tax

In order to eliminate the risk of tax increase caused by the limited range of input tax deduction, the following measures can be taken: First, appropriately expanding the range of input tax deduction of travel agencies; Second, increase the preferential tax on tourism, and implement policies such as export tax rebate, refund immediately after collection, exemption from value-added tax, etc. for the income obtained from travel services provided by travel agencies abroad; Or by signing a tourism tax agreement, simplify the relevant tax collection process and reduce the tax burden of travel agencies.

(4) Accurately position yourself and actively do a good job in fiscal and taxation accounting

First, travel agencies should accurately position themselves before the reform of "reform of the camp, and strive to make the ratio of deductible transportation costs to accounts receivable in operating income meet the corresponding requirements to avoid risks. Second, travel agencies should provide professional training for their employees and do a good job in financial management such as bill management and use to reduce the probability of risks. Third, travel agencies should strengthen the control and supervision of business operations, and review and handle business contracts and invoices in strict accordance with standards and processes.

(V) Coordinating the distribution relationship between the central and local governments on the tax revenue of travel agencies

After the "VAT reform", in the face of the possible sharp decrease in local tourism tax revenue, we should actively adopt policies to gradually increase the proportion of local tax revenue to travel agencies or adopt policies that tax revenue still belongs to local parties, so as to compensate local fiscal revenue, promote local economic development, and strive for the full support and cooperation of local governments on the "VAT reform" of travel agencies.