Catering Business Tax Research Questions Under The Financial Perspective

With the spanning development of third-industry of China, the ratio of tax of catering industry is always occupying comparably great proportion. However, the inner-financial-control structure of catering industry, which exists a huge leak, gives chances to operate to fake financial data. In addition, enterprises don’t have strong society responsibilities, so these enterprises would not take active role in tax rate paying. These factors above make large numbers of problems during enterprise’s tax rate paying. Thus, consummating the inner-financial-control structure of catering enterprises and outer-environmental information construction becomes the necessary path of legal enterprises to fluently operate in daily life. This paper will focus the analysis on a financial managerial view to analyze the inner-financial-control structure of catering enterprises and taxing management mode. Through comparing the taxing system and management mode of domestic and overseas China, this paper researches how to give prominence to functions of financial accounting and accomplish financial control system for external stakeholders, and actualize to combine macro national control and micro enterprise financial system. Finally, optimize the taxing management mode for catering enterprises and provide countermeasure of these problems.