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| 加强餐饮行业税源建设的思考——来自韶关市的调研 | |
| 引用本文： | 王发兴,何世明,蒋传国,李衡宏.加强餐饮行业税源建设的思考——来自韶关市的调研[J].韶关学院学报,2011,32(9):60-65. |
| 作者姓名： | 王发兴 何世明 蒋传国 李衡宏 |
| 作者单位： | 1. 韶关学院经济管理学院,广东韶关,512005 2. 韶关曲江区地税局,广东韶关,512100 3. 韶关仁化县地税局,广东韶关,512300 |
| 基金项目： | 韶关市社会科学规划项目“区域餐饮行业税源建设”(SGSK2010-4)阶段性研究成果 |
| 摘 要： | 随着新的一轮经济增长,韶关市的餐饮业在服务行业中的地位越来越高,因而餐饮业税收管理的的问题也日趋凸显。从韶关市餐饮行业税收征管的现状调研入手,着重分析了目前餐饮行业税收征管中存在的主要问题及原因;最后提出了不断壮大税源经济、强化税源监管、培育纳税信用、提高信息化水平等对策。 |
| 关 键 词： | 韶关市 餐饮业 税源建设 调研 |
On the Tax Collection of Catering Industry ： A Research from Shaoguan City |
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| WANG Fa-xing,HE Shi-ming,JIANG Chuan-guo,LI Heng-hong.On the Tax Collection of Catering Industry ： A Research from Shaoguan City[J].Journal of Shaoguan University(Social Science Edition),2011,32(9):60-65. | |
| Authors: | WANG Fa-xing HE Shi-ming JIANG Chuan-guo LI Heng-hong |
| Institution: | WANG Fa-xing1,HE Shi-ming1,JIANG Chuan-guo2,LI Heng-hong3(1.School of Economic Management,Shaoguan University,Shaoguan 512005,Guangdong,China,2.Local Taxation Bureau,Qujiang District,Shaoguan 512100,3.Local Taxation Bureau,Renhua County,Shaoguan 512300,China) |
| Abstract: | With the economic development, the role of catering becomes more important in service industry of Shaoguan city, but the problem of tax management is getting difficult. Based on the research, the paper focuses on the problems and causes in the tax collection of catering industry and puts forward some suggestions on developing economy, strengthening the supervision of tax sources, fostering the tax credit, and improving the information level. |
| Keywords: | Shaoguan City catering industry construction of tax fund |
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