Tax Risks of University Hotels based on the Reform of Change from Business Tax to Value-Added Tax

Abstract

Reform of Change from Business Tax to Value-Added Tax is the highlight of propelling the reform of finance and taxation. The year of 2015 is the key point of full coverage of Change from Business Tax to Value-Added Tax since the trials in 2012. Asonepar to find us tries in universities, the hotels must grasp the opportunity and realize the risk caused by the reforms. This paper analysis the risk of Change from Business Tax to Value-Added Tax towards university hotels based on the features of hotels and university industry and preventive measures were also discussed.