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自2012年1月1日起实施的“营改增”改革在试点范围内陆续展开,从上海交通运输业和部分现代服务业扩展到全国十大省市多个行业,截止到2013年8月1日,“营改增”范围已推广到全国试行。“营改增”的实行,对于各个企业产生了不同的影响。对于有其自身特点、业态比较复杂的生活服务行业——旅游业来说,“营改增”的实施更是对其产生了重大的影响,任何改革对于企业来说都有利有弊,本文旨在通过对“营改增”改革的认识以及旅游业的行业特点剖析这次改革对于旅游行业企业带来的影响。
From January 1, 2012 onwards, the implementation of the reform of “battalion reform” has been carried out one after another in the pilot area, expanding from Shanghai’s transportation industry and some modern service industries to various industries in the top 10 provinces and municipalities in China. As of 2013 On August 1, the scope of the “battalion reform and increase” has been extended to the national trial. The implementation of “increasing taxes and increasing profits” has had a different impact on various enterprises. For the life service industry with its own characteristics and complicated business format - tourism, the implementation of “business reform” has had a significant impact on it. Any reform has advantages and disadvantages for enterprises, The purpose of this paper is to analyze the impact of this reform on enterprises in the tourism industry by understanding the reform of the “reform of the battalion and increasing profits” and the characteristics of the tourism industry.