精选优质文档-倾情为你奉上摘要2016年5月1日起，我国开始全面实施“营改增”政策。本文立足此政策，以酒店行业为例，从经营规模、收入构成、供应商选择等酒店业企业自身因素出发，阐述该政策对酒店行业税负与收益的影响，分析酒店行业如何深入了解并利用这一政策，以便做出合理的税务筹划。关键词：“营改增”；酒店业；税负；营业利润；税务筹划Abstract On May 1, 2016, our country began to increase replace the business tax with a value-added tax full implementation of the policy. In this paper, based on the policy, the hotel industry, for example, from the scale of operation, income structure, hotel enter
