餐饮娱乐业是地方税收的主要税源之一，但却以其经营灵活多变、现金交易为主的特点，存在着税收定额偏低、“假发票”屡禁不止、做“两套账”搞虚假申报等税收问题，成为税收征管的重点和难点，因此，如何实施对餐饮娱乐业的税收稽查是各级稽查部门都在探讨的课题。针对上述问 Catering and entertainment industry is one of the main tax sources for local tax revenue. However, due to its flexible management and cash transactions, there is a low tax quota, and the “false invoices” And other tax issues, become the tax collection and management of the key and difficult, therefore, how to implement the catering and entertainment industry tax audit at all levels of inspection departments are the subject of discussion. For the above question