王海蓉稿营改增对我国餐饮企业的影响研究

附件2

海口经济学院

本科生毕业论文

题目：“营改增”对我国餐饮企业的影响研究

姓名：王海蓉

学号： 2

所在学院：财务会计学院

专业班级：财务管理（会计）6班

指导教师：何小丽

年月日

声明

本人郑重声明：所呈交的毕业论文（设计），是本人在指导老师指导下，独立进行研究工作所取得的成果。尽我所知，除文中已经注明引用的内容外，本毕业论文（设计）的研究成果不包含任何他人享有著作权的内容。对本论文（设计）所涉及的研究工作做出贡献的其他个人和集体，均已在文中以明确方式标明。

本人签名：

日期：年月日

目录

摘要及关键字........................................................ 引言. 0

1 营改增概述 0

1.1 增值税概论 0

1.2 营业税概论 (1)

1.3 “营改增”在我国餐饮行业中政策改变 (1)

2 餐饮行业“海底捞”营改增的影响分析 (3)

2.1 “营改增”对海底捞餐饮税负的影响 (2)

2.2 “营改增”对海底捞餐饮行业会计运算的影响效果 (6)

2.3 促使餐饮企业内部服务部分脱离 (7)

2.4 中型规模纳税人员餐饮行业通过降价来夺取经济市场 (7)

3 “营改增”在餐饮业应用中出现问题的应对策略 (9)

3.1 政府措施 (9)

3.1.1 降低一半纳税人的划分标准 (9)

3.1.2 加大国家政府对生活服务业的政策支撑强度 (9)

3.2 餐饮行业措施 (10)

3.2.1 完善餐饮行业的税收策划 (10)

3.2.2 臻善会计核算的方略 (11)

3.2.3 机器对人力的代替 (11)

4 结论 (12)

参考文献 (13)

致谢 (14)

“营改增”对我国餐饮业的影响研究

摘要：新世纪以来，中国的税收财务变革进展的速率逐步提升，而我国的“营改增”早已总体进展，而通过准确地调研“营改增”能够发觉，中国生活和服务类型的“营改增”早已展现除了优质性的变革成效，若以进一步明确“营改增”为我国餐饮商业的各种各样的影响效果为主要的目的，本课题依次从“营改增”的背景和意义，综合性地剖析了“营改增”对我国餐饮行业的影响因素，最终对餐饮行业“营改增”对应方针与策略进行了完善性的总结与归纳，期望能够通过本课题于“营改增”对国内餐饮行业的税务的筹划与归类、臻善会计审计的运算与核实、增强该行业证券管制和其余个人臻善的方略来进行合情合理策略地改善和补充。

关键词：“营改增”；餐饮行业；影响效果；改善；补充

Study on the influence of "camp changed to increase" on

China's food and beverage industry

Abstract：since the new century, the rate of change of the China tax financial progress gradually, and China's "replacing business tax with value-added tax(V AT)" has long been the overall progress, and the accurate survey of replacing business tax with value-added tax(V AT) "can be found, China life and service type" replacing business tax with value-added tax(V AT) "already show in addition to quality of the effectiveness of change, if to further clarify the effect of replacing business tax with value-added tax(V A T)" for a variety of China's catering business as the main purpose of this topic from a "background and significance of replacing business tax with value-added tax(V AT)" in fact, a comprehensive analysis of the "replacing business tax with value-added tax(V AT)" impact on China's catering industry factors, including the China the catering business of securities regulation, regulation and control of tax check and so on, finally to the catering industry "replacing business tax with value-added tax(V A T)" corresponding policies and strategies to improve the summary and induction, hope that through this topic through "replacing business tax with value-added tax(V A T) To improve and supplement the tax planning and classification of the domestic food and beverage industry, the operation and verification of the accounting audit, the