沧州市餐饮业税收征管现状分析及对策研究.pdf

密级: 学校代码:10075
分类号: 学号:49010008023



公共管理硕士学位论文


沧州市餐饮业税收征管现状分析
及对策研究







学位申请人:孙伟
指导教师:孙健夫教授
学位类别:公共管理硕士
学科专业:公共管理
授予单位:河北大学
答辩日期:二○一○年十二月
ClassifiedIndex: CODE: 10075
: NO: 49010008023




A Dissertation for the Degree of


The Analysis and Research on Tax
Administration of Food and Drink
Industry of Cangzhou city







Candidate: Sun Wei
Supervisor: Prof. Sun Jianfu
Academic Degree Applied for: MPA
Specialty: MPA
University: HeBei University
Date of Oral Examination: December,2010
摘要
摘要
随着人们生活水平的日益提高,餐饮行业的规模不断扩大。餐饮企业和其他企业相
比,因其消费群体的特殊性,餐饮企业存在着大量的现金交易,纳税人开具饮食业发票
和消费者索取饮食业发票的意识相对比较淡薄。为此,税务机关很难掌握其真实的营业
收入,该行业的税收征管存在诸多难题。
该文从沧州市餐饮行业的税收征管现状出发,指出了当前沧州市餐饮行业的税收征
管方面存在的问题。这集中表现为该行业税收管理办法不健全,税务机关的征管手段相
对落后,强化税收征管的措施有待进一步提高。同时,纳税人纳税意识淡薄,征纳双方
存在不可避免的税收博弈等也不同程度的存在。针对以上问题,本文提出了解决餐饮业
税收征管问题的对策:在完善制度建设和改进征管手段方面,税务机关需要实现税收征
管数据的共享,建立行业的纳税评估指标体系,充分利用综合治税和“四位一体”的平
台等方面加强该行业的税收征管;在税务机关机构建设方面,考虑建立餐饮业税源专业
管理机构,并对该行业实行分类管理,实行重点税源重点管理;在提高纳税人纳税意识
方面,提出转变税法宣传的思路,提高税收宣传的针对性,提高纳税人和消费者的纳税
意识等。

关键词: 沧州市餐饮业税收征管
I
Abstract
Abstract
With the improvement of the living standards ,the size of the catering industry is getting
bigger, compared with other enterprises , there exist many cash trading because of its special
nature of their consumer groups. Taxpayers and consumers have a weak sense of obtaining a
copy of the invoice. Because of this, it’s very difficult for the tax authorities to master the real
revenue, there’s many problems of tax collection and management of the industry.
Aiming at the situation of the tax collection in Cangzhou, the writer point out the
problems, which include the imperfect measures, relatively backward methods and the
expecting improvement of it . Meanwhile, the game between the tax authorities and the
taxpayers has no probability to be avoided .In order to solve the above problems, the author