最新旅游业税收管理存在的问题及建议.doc

旅游业税收管理存在的问题及建议
of rural drinking water sources, protection of drinking water sources in rural areas by the end业〞税目征收营业税；在旅游景点从事索道、游船和电瓶车等经营取得的收入按“效劳业〞税目“旅游业〞子目征收营业税。对从事旅游景点经营的单位和个人返还给旅行社或导游的佣金、回扣，不得从计税营业额中扣除。行业计税依据的特殊性就为税收管理带来许多问题，对其税收管理秩序亟待加以标准
一、对注册为旅行社的企业的税务管理存在的问题
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities
1、企业随意扩大营业税扣除工程以达少纳营业税，旅游企业普遍走入了将营业税扣除工程等同于营业本钱的误区，在计算营业税时将本单位发生的费用全部或局部计入这个科目，多列扣除工程。多列支出、少计收入，税务部门也很难核准其本钱和费用，对该行业的税收难以控管。企业将导游的交通费、电话费、补助费，发放给旅游者的旅游包、帽、纪念品，本单位招待相关单位和个人的业务招待费等均视作扣除工程，使计税营业额大大缩水。营业税扣除工程金额明显偏大，除多列的扣除工程外，还有不排除有虚列的扣除工程局部，如利用正规的景点门票、车船票、飞机票等入账多列支出。还有，对各种返还款、奖励并未区别不同情况进行相应的财务及税收处理，如未冲减营业本钱，未转营业外收入；企业在向旅游效劳中心或旅游景点购票享受优惠价时，以票面全额入账，虚增营业本钱；在劳务已提供而款项未收取时，未将应收未收款项列作营业收入，而相应的费用均已作为营业本钱入账，造成收入与本钱的不相配比；一些企业借口组、接团收入需等对方单位付款后才能确认，延迟收入入账时间；一局部旅行社在接团时组团方或游客并不需要发票时不开发票，收入不入账或少入账，从而不计或少计收入。而对于这些行为税务机关那么无法核实，反映出现旅行社营业税政策漏洞大、管理难的问题，导致该行业实际税负率偏低，不能表达税收公平，不利于公平竞争。
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities
of rural drinking water sources, protection of drinking water