Research On Tax Collection And Management Of Catering Industry In Linyi City

Catering industry is an important part of the national life service industry.In recent years,the scale of the catering industry is expanding with the improvement of people's consumption ability.However,due to the special characteristics of the food and beverage business because of its cash transaction model,operating time,seasonal differences,consumers need to be aware of the lack of invoices,tax authorities are difficult to grasp the real situation of taxpayers.With the May 1,2016 business tax changed to VAT,the full implementation of the food and beverage industry taxpayers into the tax authorities and the imposition of vat.The increase in revenue at the same time,because of its large amount,difficult leakage characteristics,easy to bring the risk of loss of revenue and tax department.According to the current situation of tax collection and management of catering industry of Linyi City,analyzes the catering industry of Linyi City taxpayers and operating characteristics of the industry rules,points out the existing problems of the catering taxpayer,in the following points: the tax registration tax rate is low,poor awareness of the poor standard of using invoices,income accounting is not perfect,false income declaration.If the tax authorities from the point of view,the current tax collection and management tools are still relatively backward,the lack of industry tax management measures,such as tax authorities.To solve the above problems,this paper puts forward some countermeasures to improve the tax collection and management ability of the catering industry from the angle of grass-roots tax authorities: in the system design level,proposed to establish formulated catering management guidelines,the implementation of taxpayer grading management system,establish a comprehensive analysis of tax collection and management system in catering industry;invoice management level,proposed to vigorously promote security the use of tax control equipment,strengthen inspection efforts to carry out the invoice,the invoice sweepstakes;in the tax management level,proposed the establishment of tax management professional institutions catering industry,enhance the accuracy of fixed self-employed approved,strengthen the analysis of the catering industry and strict tax general taxpayer income audit.