本文選題：餐飲業(yè)　切入點(diǎn)：稅收征管　出處：《湖南大學(xué)》2013年碩士論文

【摘要】：本文首先描述了餐飲行業(yè)涉及的稅種，論述了稅收征管的特點(diǎn)，并對(duì)近幾年長(zhǎng)沙市餐飲業(yè)稅收狀況進(jìn)行了統(tǒng)計(jì)分析；其次，，本文選取長(zhǎng)沙市3個(gè)餐飲業(yè)稅收征管典型案例進(jìn)行介紹性描述，還原案例的背景、前因與后果，運(yùn)用相關(guān)稅收理論找出案例的啟示，以此找到長(zhǎng)沙市餐飲業(yè)稅收征管存在的問(wèn)題，并對(duì)存在問(wèn)題的原因予以分析，指出長(zhǎng)沙市餐飲業(yè)稅收征管存在的問(wèn)題集中表現(xiàn)在以下五個(gè)方面：第一，餐飲企業(yè)未真實(shí)申報(bào)納稅額；第二，餐飲業(yè)發(fā)票管理存在漏洞；第三，征收管理員難以核定營(yíng)業(yè)額；第四，發(fā)票宣傳、查處力度不夠，逃稅打擊、懲處力度不強(qiáng)；第五，稅務(wù)稽查難度大。認(rèn)為造成上述問(wèn)題的原因是征納雙方利益沖突、餐飲業(yè)稅收征管質(zhì)量不高、納稅人納稅意識(shí)不強(qiáng)和消費(fèi)者索票意識(shí)缺乏。為了解決長(zhǎng)沙市當(dāng)前餐飲業(yè)稅收征管存在的問(wèn)題，本文從征管和發(fā)票管理兩方面提出了切實(shí)可行的對(duì)策建議：征管方面，一是提高稅務(wù)部門(mén)的征管能力；二是運(yùn)用納稅評(píng)估方法；三是推進(jìn)餐飲業(yè)稅控收款機(jī)的運(yùn)用。發(fā)票管理方面，一是積極探索發(fā)票管理道路；二是加大發(fā)票清查力度，打擊發(fā)票犯罪；三是完善發(fā)票抽獎(jiǎng)管理辦法。
[Abstract]:This paper first describes the types of taxes involved in the catering industry, discusses the characteristics of tax collection and management, and makes a statistical analysis of the tax situation of the catering industry in Changsha in recent years. In this paper, three typical cases of tax collection and management of catering industry in Changsha are introduced, the background, causes and consequences of the cases are reduced, and relevant tax theories are used to find out the enlightenment of the cases. In order to find out the problems existing in the tax collection and management of the catering industry in Changsha, and to analyze the causes of the problems, it is pointed out that the problems in the tax collection and management of the catering industry in Changsha are concentrated in the following five aspects: first, Food and beverage enterprises have not truly declared the tax amount; second, there are loopholes in the management of invoices in the catering industry; third, it is difficult to check and verify the turnover of tax collection administrators; fourth, invoice propaganda, insufficient investigation and punishment, tax evasion and punishment are not strong; fifth, The reason for the above problems is the conflict of interest between the two parties, and the quality of tax collection and management of the catering industry is not high. In order to solve the problems existing in the tax collection and management of the catering industry in Changsha, this paper puts forward some feasible countermeasures and suggestions from the aspects of tax collection and invoice management: collection and management, First, to improve the ability of tax departments to collect and manage; second, to apply tax assessment methods; third, to promote the use of tax-controlled cash registers in the catering industry. In the area of invoice management, first, to actively explore the way of invoice management; and second, to increase the intensity of invoice inventory. Crack down on invoice crime; third, improve invoice lottery management methods.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F719;F812.42

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