海峡两岸餐饮业税收比较

中国大陆与中国台湾地区(以下简称"两岸")均对餐饮业的经营收入征收流转税、对其经营所得征收所得税、对其拥有的财产征收财产税,对其发生的某种行为征收行为税。由于两岸情况不同,所征税种也有着各自不同的特点。本文首先比较了两岸餐饮业税收的相同与不同之处,最后提出了完善大陆餐饮业税收的对策。

A Comparison of Tax Policies concerning Catering Industry across the Taiwan Straits

Several categories of taxes are levied on catering industry both in Mainland China and Taiwan Area, which include turnover tax on its business earnings, income tax on its incomes, property tax on its properties and behavior tax on its specific behaviors. However, concrete policies of these taxes differ across the Taiwan Straits. This paper compares tax policies concerning catering industry across the Taiwan Straits, and then puts forward some suggestions on perfecting tax policies concerning catering industry in Mainland China.