旅游产业是一个供应链，旅行社处于供应链的核心地位，其前端供应商包括酒店、景点、航空公司，后端客户涉及代理商、地接社、消费者，内部供应链包括导游、计调等。旅行社所做的每一项决策——包括税收筹划决策——都必须考虑对供应链上下游以及自身员工的影响，否则会使整个供应链税收总成本上升，竞争力降低，而且税收筹划效果也会因供应链成员的不配合而大打折扣。本文从供应链合作角度，探讨旅行社的税收筹划方案，以期对行业发展有所借鉴。% The tourism industry is a supply chain, travel agency is the core of the supply chain, its front-end suppliers include hotels, scenic spots, airlines, its back-end clients involve agents, local travel agency, consumers, and its internal supply chain include the guide, arrangement etc. Every decision of travel agency——including tax planning decisions——must consider the influence on its upstream and downstream of supply chain and its own employees, otherwise the total tax cost of the whole supply chain will rise, the competitiveness will reduce, and the effect of tax planning will be selled at a discount by the noncooperation of the supply chain members. From the perspective of supply chain cooperation, this article discussed the tax planning scheme of travel agency, so as to make reference to the industry development.
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