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随着国家税务总局《关于全面推开营业税改征增值税试点的通知》的下发,增值税覆盖了国家经济的所有业态。金融保险业、建筑安装业、房地产业和生活服务业将改征增值税,从此营业税成为历史。餐饮业作为国民经济重要支柱之一,与人民生产生活息息相关,餐饮企业如何在营改增政策下生存与发展,对于国家经济、人民生活有着至关重要的作用。
With the release of the Circular of the State Administration of Taxation on Pilot Launch of the Business Tax Reform and Levy of Value-added Tax, the value-added tax covers all the formats of the national economy. Finance and insurance, construction and installation, real estate and lifestyle services will be levied value-added tax, business tax since then into history. As one of the important pillars of the national economy, the catering industry is closely related to the people’s production and life. How the catering enterprises survive and develop under the policy of increasing the number of battalions increases the value of the catering industry and plays an important role in the national economy and people’s livelihood.