自今年5月起,中国全面推行“营改增”试点,许多行业成为“营改增”的重点行业,从此之后增值税制度必将越来越规范,这也是财税体制的又一次深刻变革。旅游业作为越来越活跃的第三产业,必然与财税体制息息相关。本文在结合旅游业特点的基础上分析其与“营改增”的关系,并分析“营改增”对旅游业的影响,同时提出相应的应对措施,希望在“营改增”的情况更好地保障和促进旅游业的发展。 Since May this year, China has fully implemented the pilot program of “reforming camps and increasing profits”, and many industries have become key industries in the “camp reform and increased taxation.” Since then, the value-added tax system will surely become more and more standardized. This is also the system of taxation and taxation A profound change. As an increasingly active tertiary industry, tourism is bound to be closely linked with the fiscal and taxation system. Based on the characteristics of tourism industry, this paper analyzes the relationship between “change by business and business by changes” and analyzes the impact of “business by tax reform” on tourism, meanwhile puts forward corresponding countermeasures, Increase "situation to better protect and promote the development of tourism.