| 我国餐饮业税收存在的问题及解决对策 |
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| 引用本文： | 赵书博.我国餐饮业税收存在的问题及解决对策[J].特区经济,2009(5):230-232. |
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| 作者姓名： | 赵书博 |
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| 作者单位： | 首都经贸大学财政税务学院,北京100029 |
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| 基金项目： | 本文为北京市委组织部课题《北京市餐饮业税收研究》（编号：20081D05）的阶段性研究成果. |
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| 摘 要： | 随着我国人民生活水平的提高,餐饮业发展迅速。由于餐饮业的原材料、产品具有多样化、易消耗等特殊性,给税收管理工作带来很大难度。本文分析了我国餐饮业税收存在的问题并提出解决对策。
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| 关 键 词： | 两岸 餐饮业税收 比较 |
China cater industry tax income existing problem and solution countermeasure |
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| Abstract: | With the improvement of people’s living st andard, catering services develops quickly. But the materials and products of the catering are very special, it products a lot of difficulties to the tax management of this industry.The paper at first analyzes the questions that exists in catering tax system,then puts forward some suggestions of reforming tax system and strengthening tax management. |
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| Keywords: | Taxes on Catering Services problems countermeasures |
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