The Analysis And Countermeasure Research About Restaurant Industry Tax Collection And Management Present Situation Of Changsha City

With the increasing of people’s living standards and the rapid development of the tourism industry, In recent years, food and beverage industry is developing rapidly and has become one of the most dynamic industries in Hunan tertiary industry, it meets the people’s lives and improves service convenience, meanwhile, it also brings a lot of taxes. However, due to the distribution of a wide range, operating flexibility, and mostly cash transactions, tax authorities, information asymmetry between companies and consumers, catering companies issued the catering invoice and consumers to obtain a copy of the invoice awareness is relatively weak. This bring greater difficulty of the tax authorities to grasp the true operating income of catering enterprises, tax collection is difficult.This paper discusses characteristics of the related taxes and tax collection of the food and beverage industry firstly. Then, we describe through selecting three typical cases, based on the backgrounds as well as the causes and effects of the cases, and use the relevant taxation theory and knowledge to find out the case enlightenment, in order to find problems existing in the tax collection and administration of Hunan’s food and beverage industry, we also analysis the causes of the problems eventually, we point out that the problems of current Hunan restaurant industry tax collection concentrated expression focus on three aspects:Firstly, the food and beverage industry doesn’t declare tax truly; Secondly, there is being loophole of the food and beverage industry that withhold and remit tax; Thirdly, tax collectors is hard to check and ratify the turnover. Fourthly, invoice use is not adequately publicized and the punishment of tax evasion and unused of invoice is not enough to penalize. Finally, tax check is a difficult job. Thus, we insist that the cause of these problems is a conflict of interest on both sides of the taxpayers and publicans, as well as the consumers are lack of consciousness to invoice; In order to solve the existing problem, this article will put forward practical suggestions on how to improve the collection and management level:When it comes to institution, first of all, tax system that be suitable for the development of catering industry should be established. Secondly, tax imposed on the mini-catering industry shall be reduced. In referece to inspectation, improving the qualities of inspectation of relative arthorities must be regarded as perior, then Tax-control machine should play its due role in catering industry. Then as to invoice management, in the first place, fight against crime on invoice by improvements on inspection, and what to do next is to hold lottery on invoice at regular intervals.