税务管理专业 旅游业税务风险及防范措施分析——基于企业所得税的视角VIP专享

I旅游业税务风险及防范措施分析—基于企业所得税的视角摘 要据文化和旅游部公布的 2019 年前三季度数据，2019 年前三季度国内游客达45.97 亿人次；入境游客 10876 万人次；出境游客 11990 万人次。在 2019 年前三季度，我国有 5.6 万家文化及相关产业企业实现营业收入 62187 亿元。在旅游产业的推动下，我国经济快速增长，同时，也需要一套完善的税务风险防范体系为旅游企业保驾护航。本文通过旅游业所得税税务风险的剖析，发现其税务风险是由于企业管理不善，财会人员的专业能力不一、税务风险意识较弱，以及旅游业税务规范欠缺造成的。针对旅游企业的税务风险问题、提出相应的防范措施建议，希望能对降低旅游企业的税务风险有帮助作用。关键词：旅游企业；税务风险；防范措施Analysis of Tourism Tax Risk and Preventive Measures——From the perspective of corporate income taxAbstractAccording to the data for the first three quarters of 2019 released by the Ministry of Culture and Tourism, domestic tourists reached 4.597 billion in the first three quarters of this year; inbound tourists were 108.76 million; outbound tourists were 19.19 million. In the first three quarters of 2019, there were 56,000 cultural and related industry enterprises in China that achieved operating income of 6,218.7 billion yuan. Driven by the tourism industry, China's economy is growing rapidly. At the same time, a comprehensive tax risk IIprevention system is needed to protect tourism enterprises. This article analyzes the tax risk of tourism income tax and finds that its tax risk is caused by poor management of the enterprise, different professional abilities of accounting staff, weak awareness of tax risk, and lack of tax regulations for the tourism industry. Aiming at the tax risk problems of tourism enterprises, we put forward corresponding preventive measures and suggestions, hoping to help reduce the tax risks of tourism enterprises.Key words: touri...