长沙市餐饮业税收征管存在的问题及对策研究

发布时间：2018-03-27 21:38

本文选题：餐饮业　切入点：税收征管　出处：《湖南大学》2013年硕士论文

【摘要】：本文首先描述了餐饮行业涉及的税种，论述了税收征管的特点，并对近几年长沙市餐饮业税收状况进行了统计分析；其次，，本文选取长沙市3个餐饮业税收征管典型案例进行介绍性描述，还原案例的背景、前因与后果，运用相关税收理论找出案例的启示，以此找到长沙市餐饮业税收征管存在的问题，并对存在问题的原因予以分析，指出长沙市餐饮业税收征管存在的问题集中表现在以下五个方面：第一，餐饮企业未真实申报纳税额；第二，餐饮业发票管理存在漏洞；第三，征收管理员难以核定营业额；第四，发票宣传、查处力度不够，逃税打击、惩处力度不强；第五，税务稽查难度大。认为造成上述问题的原因是征纳双方利益冲突、餐饮业税收征管质量不高、纳税人纳税意识不强和消费者索票意识缺乏。为了解决长沙市当前餐饮业税收征管存在的问题，本文从征管和发票管理两方面提出了切实可行的对策建议：征管方面，一是提高税务部门的征管能力；二是运用纳税评估方法；三是推进餐饮业税控收款机的运用。发票管理方面，一是积极探索发票管理道路；二是加大发票清查力度，打击发票犯罪；三是完善发票抽奖管理办法。
[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.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F719;F812.42

【参考文献】