本文選題：餐飲業(yè)　切入點：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，并對近幾年長沙市餐飲業(yè)稅收狀況進行了統(tǒng)計分析；其次，，本文選取長沙市3個餐飲業(yè)稅收征管典型案例進行介紹性描述，還原案例的背景、前因與后果，運用相關(guān)稅收理論找出案例的啟示，以此找到長沙市餐飲業(yè)稅收征管存在的問題，并對存在問題的原因予以分析，指出長沙市餐飲業(yè)稅收征管存在的問題集中表現(xiàn)在以下五個方面：第一，餐飲企業(yè)未真實申報納稅額；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；第五，稅務(wù)稽查難度大。認為造成上述問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、納稅人納稅意識不強和消費者索票意識缺乏。為了解決長沙市當(dāng)前餐飲業(yè)稅收征管存在的問題，本文從征管和發(fā)票管理兩方面提出了切實可行的對策建議：征管方面，一是提高稅務(wù)部門的征管能力；二是運用納稅評估方法；三是推進餐飲業(yè)稅控收款機的運用。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)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F719;F812.42

【參考文獻】

相關(guān)期刊論文 前10條

1 劉恩華;;進一步強化我國稅收征管的對策建議[J];邊疆經(jīng)濟與文化;2007年05期

2 梁繼文;張英明;;私房轉(zhuǎn)租稅收征管現(xiàn)狀分析與對策建議[J];財會月刊;2011年02期

3 高奎明,蘇洋,張忠明;當(dāng)前稅收征管中存在的問題與解決對策[J];北方經(jīng)貿(mào);2000年05期

4 王華;;房地產(chǎn)稅收監(jiān)管問題探析[J];財政監(jiān)督;2011年36期

5 王鳳飛;;電子商務(wù)稅源監(jiān)控和稅收征管對策探析[J];經(jīng)濟與管理;2012年02期

6 徐梅,鄭海東;當(dāng)前我國重點稅源管理與監(jiān)督中存在的問題及對策[J];經(jīng)濟師;2004年06期

7 李文軍,葛玉國;當(dāng)前餐飲業(yè)稅收征管中存在的問題及對策[J];經(jīng)濟師;2002年12期

8 彭志華,劉事漢,管斌;飲食業(yè)建賬戶中稅收存在的問題及對策[J];稅收與企業(yè);2002年10期

9 江燕;;在稅收征管工作中優(yōu)化納稅服務(wù)的對策[J];稅務(wù)研究;2010年03期

10 趙書博;;我國餐飲業(yè)稅收存在的問題及解決對策[J];特區(qū)經(jīng)濟;2009年05期

本文編號：1673312