我国餐饮业偷税漏税现状及应对措施  

Current Situation of China's Catering Industry Tax Evasion and the Countermeasures

作　　者：刘新未 周凯[2] 

机构地区：[1]吉林大学商学院,吉林长春130012 [2]长春大学美术学院,吉林长春130022

出　　处：《长春金融高等专科学校学报》2014年第1期51-53,共3页Journal of Changchun Finance College

摘　　要：随着市场经济的不断发展,餐饮业等第三产业为国家缴纳的税款也日益增多。依法纳税是每个公民应尽的义务。然而,很多餐饮企业不同程度存在着偷税漏税行为,影响了国家的财政收入,扰乱了社会经济秩序。要针对餐饮业存在的偷税漏税具体问题进行分析,从维护国家的权利和利益的角度出发,提出解决偷税漏税问题的可行措施。With the development of market economy, payment of taxes from the tertiary industry such as the restaurant industry is growing. Paying tax in accordance with the law is the obligation of every citizen. However, many restaurants use a variety of means to evade tax for selfish ends, this has not only seriously affected the country＇s fiscal revenues, but it also disrupted the social and economic order. We should strengthen the tax advocacy and education, enhance the civic awareness of tax, perfect the invoice management system and tax system and establish rewards and punishment mechanism to enhance the quality of the tax authority to effectively control the tax evasion in the restaurant industry.

关 键 词：餐饮业 偷税漏税 现状 措施 

分 类 号：F121.23[经济管理—世界经济]