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自2016年5月1日起,全面推开营改增试点,将建筑业、房地产业、金融业、生活服务业纳入试点范围,而在“营改增”的大环境下,餐饮业如何结合自身特点,完成“营改增”的艰巨任务,在减轻餐饮业税负的同时,促进产业结构的调整升级和经济的稳定发展,无疑成为一个重要议题。本文以延吉市餐饮业为研究对象,分析餐饮业“营改增”的现状,在此基础上重点分析“营改增”对餐饮业的影响,最后提出完善餐饮业“营改增”实施的建议与对策,使餐饮业发挥更好的作用。
Starting from May 1, 2016, the Pilot Reform Camp will be launched in an all-round way to bring the construction industry, real estate industry, financial industry and daily life service industry into the pilot areas. In the environment of “increasing business and increasing profits”, the catering industry How to combine the characteristics of itself and accomplish the arduous task of “changing camps to increasing camps” has undoubtedly become an important topic while alleviating the tax burden on the catering industry and at the same time promoting the adjustment and upgrading of the industrial structure and the steady economic development. This article takes Yanji City catering industry as the research object, analyzes the present situation of the “catering industry reform” in the catering industry, on this basis, it mainly analyzes the influence of “Yingzengzeng” on the catering industry, and finally proposes to perfect the catering industry “Camp” Increase "implementation of the recommendations and measures to make the restaurant industry to play a better role.