本文選題：餐飲業(yè) + 營改增　； 參考：《財會通訊》2017年16期

【摘要】：自2016年5月1日起,"營改增"試點在全國范圍內(nèi)全面推開,與百姓生活密切相關的餐飲業(yè)也是其中之一。由于餐飲業(yè)業(yè)態(tài)的復雜性,導致目前對餐飲財稅的研究比較少,但隨著稅收政策的具體化,"營改增"對于餐飲行業(yè)的稅負產(chǎn)生了巨大的影響,因此本文通過案例對"營改增"后增值稅一般納稅人的會計業(yè)務處理與稅負的影響進行了分析,并提出相關建議。
[Abstract]:Since May 1, 2016, the pilot project of "camp reform and increase" has been launched all over the country, and the catering industry, which is closely related to the life of the people, is also one of them. Because of the complexity of catering industry, there are few researches on catering finance and tax at present. However, with the embodiment of tax policy, the tax burden of catering industry has been greatly influenced by "business reform and increase". Therefore, this paper analyzes the impact of accounting business and tax burden on the general taxpayers of VAT after "Business Reform and increase", and puts forward some relevant suggestions.
【作者單位】： 江蘇信息職業(yè)技術(shù)學院;
【基金】：江蘇省哲學社會科學基金資助項目“互聯(lián)網(wǎng)金融(ItFinance)與高職金融學科課程有效整合的實踐研究”(項目編號:2014SJB350)階段性研究成果
【分類號】：F715.5;F719.3;F812.42
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本文編號：1835721