Analysis of B&B Management and Discussion on Tax Risk

introduce

With the post-90s and post-00s becoming the main consumer groups, their travel consumption is accompanied by their own characteristics: inexpensive, personalized, not only unique, but also affordable accommodation characteristics, which has spawned the rise of a large number of homestay accommodation industries with local characteristics.

B&B has the characteristics of individual residence beyond the hotel's own attributes, and also contains landscape cultural elements combined with local tourism economy. Therefore, B&B has formed its own independent business model. In addition, the operating form of B&B includes both individual joining and unified rent collection.

This paper mainly discusses a market segment of B&B, that is, taking the blank house in the form of retail investors as the prototype, and putting the unique brand B&B form on the market through the creation of personalized decoration style.

The following is a series of business possibility analysis and tax risk discussion of this model, which provides a basis for decision makers.

I. Business model

? (a) rough room decoration quotation

In the scenic spot and nearby areas, through research and marketing, a number of rough houses have been collected. Then negotiate with the owner to do all-inclusive decoration at a price of 50,000 yuan, including adding indoor furniture and household appliances (the decoration materials are brands), and pay the rent to the owner on a monthly basis after three months. We are responsible for the marketing of the hotel.

(2) We realize the marketing income according to B&B's sublease, and form our own profits after deducting the corresponding costs and landlord rent.

Second, the embodiment of business model in accounting statements

(1) decoration fee: all the decoration fee is used for decoration, which does not generate profit in itself, excluding operating income;

Decoration fee of 50,000-50,000 yuan (decoration fee) =0 yuan profit.

(II) [endif] The comparison between the main revenue and expenditure and the express hotel is as follows:

Third, the underlying logic of business analysis.

(1) embodies the characteristics of B&B, and the price is better.

? ? B&B may not be as professional as ordinary hotels in terms of accommodation experience, but the price cannot be higher than that of express hotels in general. This is also the underlying logic of B&B called B&B, and it is the price advantage that creates the preconditions for the market competition between B&Bs and hotels. Although B&B may be a little bigger than a hotel in space, it is just an extra benefit for consumers, because they don't depend on how many places there are.

(2) reflect your own style, not like a hotel.

This is also a feature of B&B, that is, houses at all levels have their own characteristics, and different "home" feelings can be felt through different decoration changes.

(3) From daily rent to long-term rent and short rent.

1.B&B Another advantage different from hotels is long-term rent. The hotel may not give many discounts because the tenants stay for a long time; However, B&B is flexible in its own operation: it may be appropriate to give higher price concessions in the long-term rental direction under the condition of ensuring the rent of the original landlord.

2. The daily rent is equal to the hotel. The longer the lease, the lower the price.

3. Balance of monthly rent between hotel accommodation and ordinary residence.

(d) Profit comes from sublease price difference.

Through the unified acquisition of homestay listings, unified decoration and unified release. It has changed the disadvantages of individual landlords fighting alone, great difficulty in resisting risks and poor experience. Centralized platform advantages, large-scale operation and small-profit marketing not only ensure the interests of housing, but also solve the dilemma of personal rental, increase income and create brand effect.

Third, the risk analysis of subletting B&B operations

(A) the original landlord's trust cost

How to get the target landlord to pay the decoration fee to an unknown homestay platform, although the decoration price is more affordable than the same decoration level.

In addition to the necessary pre-marketing advertising, you can also take the following methods:

1. It can be agreed to pay by installment-after the materials are moved into the house, let the landlord see the real thing before paying;

2. Just as the house payment enters the fund supervision platform first, the decoration payment can enter the third party trusted by both parties, such as Meituan and Zhu Fei, and the platform will pay according to the progress.

(B) [endif] Main income-generating capacity

When the housing reaches a certain scale, how can we not rent it in time to form rental income and pay the rental income of the original landlord will face financial pressure.

So it should be:

1. Increase marketing efforts to realize rental income as soon as possible;

2. Sign a memorandum of understanding with the original landlord, such as delaying the payment of rent during the epidemic.

(3) Some expenses will be higher than that of hotels.

For example, homestays are scattered in various urban areas. Although you can live in a wider range, it is not as concentrated as a hotel. For example, special vehicles are needed for disinfection and cleaning, and transportation costs increase.

Or choose a dry cleaner nearby, which will also increase the cost of preliminary research.

? (4)? B&B's conditions are still lacking.

As a new industry, B&B has some shortcomings in policies and folk customs.

1. For example, during the epidemic, outsiders are strictly prohibited from entering and leaving some communities, which will cause some homestays to fail to operate normally.

2. Moreover, as a business place, the policy permission of residential areas needs further attention, and the safety of homestays should also be used as a risk indicator as a further evasive measure, such as applying for public security filing in advance.

3. Based on all kinds of safety and liability risks of B&B, corresponding commercial insurance should be handled to disperse and hedge the operating pressure.

5) Credit risk of B&B:

According to the complaint cases of hotel consumption in the past, there will be major complaints about health, safety and fire protection; For example, serious social behaviors such as inconsistent house descriptions, no refund for check-out, and even private cameras invading tourists' privacy have occurred from time to time. Therefore, as a unified platform, unified management can effectively avoid the short-term intentional behavior of individual homestay hosts. Improve the credibility of the platform and win the reputation of the platform. It is an important factor in the initial accumulation of credit points.

Four. On the Tax Risks of Homestay

? (1) VAT should be legalized.

1. Hotel service countries give quite preferential policies in value-added tax. Especially after the outbreak, the state introduced a series of economic measures to stimulate the service industry. So the tax burden of value-added tax is very low. In addition to enjoying the exemption of value-added tax for quarterly sales of less than 300,000 yuan, there are also some additional taxes on education that are reduced or exempted when collecting value-added tax. These policies are eligible as a start-up B&B platform. Therefore, in the initial stage of operation, there is no need to worry too much about the collection fee of VAT.

For the operating rental income generated synchronously with the value-added tax, a formal value-added tax invoice should be issued, which is responsible to the state and tenants. There is no need to leave an informal impression on the outside world.

? (B) the impact of income tax on the tax burden

Like value-added tax, the income tax country also gives a certain percentage of relief. In the early days of the company's establishment, the organization expenses are shared a lot, and there is generally no income tax payment problem. However, if the business is in good condition in the later period and there is a large room for profit growth, we can consider changing the income tax collection method to the approved collection method, which can reduce the tax burden of income tax.

? (3) Risk response of real estate property tax and land tax.

In principle, the property tax of B&B should be paid by the owner. Therefore, when the B&B platform wants to pay rent to the landlord, it must be stated in the contract in advance that the property tax will be paid by the landlord.

Property fees should also be stated in the contract.

Four. conclusion

We have great expectations for any emerging industry, such as early online car rental, later express delivery and take-away. Not only individuals have devoted great enthusiasm, but the society also has great tolerance and expectation, and the state has also given relaxed environment and policy support for the application. Therefore, we have reason to believe that the emerging hotel industry will usher in its brilliant moment, and its appearance will greatly improve the experience of new eco-tourism and provide excellent backup options for business travel. Therefore, the homestay industry will develop faster and better in our period.

refer to

More? Esubo. Problems and countermeasures of industry supervision in short rent under the background of epidemic prevention and control. Research on Market Supervision in China? 06 issue in 2020

[2] The construction, realization and development of the profit model of hotel industry platform enterprises under the sharing economy —— Taking short rent as an example, Journal of shandong youth university of political science, April 2020.

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