饮食行业营业税是地方财政收入的一个比较稳定的来源，为了加强对饮食行业的税收征管，各级地税机关采取了各种各样的措施，如设计饮食行业专用定额发票，推行“以票控税”办法，开展饮食行业税收专项检查等，有效地遏制了税款流失，增加了地方收入。但在实际征管中，一些不 Business tax in the catering industry is a relatively stable source of local financial revenue. In order to strengthen tax collection and administration over the catering industry, local tax authorities at various levels have taken various measures such as designing fixed invoices for the catering industry and implementing “ ”Measures to carry out tax inspection of the catering industry, etc., effectively curb the loss of taxes, an increase of local revenue. But in the actual collection, some do not