墨西哥和其他国家的酒店服务增值税优惠。

Jesús Miguel López Murillo, Oscar Galván Mendoza, Lizzette Velasco Aulcy
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引用次数: 0

摘要

旅游业是任何国家发展最重要的经济活动之一,因此该行业享有不同的优惠。本研究的目的是了解墨西哥和其他国家对酒店服务业的增值税优惠。这是一项定性调查,采用非实验、横截面和探索性设计。不同国家都有一系列旨在促进和刺激国际旅游业的优惠政策;这些优惠政策是通过税收激励措施提供的,如免征游客所接受服务的税款,以及在游客离开旅游国家时退还税款。考虑到这一活动因其带来的经济发展、创造的就业机会和外汇流入而具有的重要意义,给予其优惠是至关重要的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Value Added Taxbenefits for hotel services in Mexico and other countries.
Tourism is one of the most important economic activities for the development of any country, which is why different benefits are granted to this sector. The objective of this research is to know the VAT benefits for hotel services that exist in Mexico and other countries. It is a qualitative investigation, with a non-experimental, cross-sectional and exploratory design. There are a series of benefits in the different countries that seek to promote and stimulate international tourism; these are granted through tax incentives, such as exemption from paying taxes for the tourist for the services received, to the refund of the same at the time of leaving the visited country. Taking into account how important this activity is due to the economic development it generates, the jobs it creates and the inflow of foreign currency, it is vital to grant it benefits.
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