The Analysis And Research On Tax Administration Of Food And Drink Industry Of Cangzhou City

With the improvement of the living standards ,the size of the catering industry is getting bigger, compared with other enterprises , there exist many cash trading because of its special nature of their consumer groups. Taxpayers and consumers have a weak sense of obtaining a copy of the invoice. Because of this, it's very difficult for the tax authorities to master the real revenue, there's many problems of tax collection and management of the industry.Aiming at the situation of the tax collection in Cangzhou, the writer point out the problems, which include the imperfect measures, relatively backward methods and the expecting improvement of it . Meanwhile, the game between the tax authorities and the taxpayers has no probability to be avoided .In order to solve the above problems, the author gives the methods on solving the problems of the tax administration: the tax authorities should try to share the tax collection data , establish the industry's tax assessment system and make full use of Comprehensive Administration of Tax and the "Four in One" platform to strengthen the tax collection; the tax authorities should also consider the establishment of professional management agencies , and make the category management and the key tax resources administration, and put forward the idea that the tax information should be changed to improve the effectiveness of tax information and the awareness of taxpayers and tax consumers.