目前我国规定征收的餐饮业营业税为5%,娱乐业营业税为5%至20%。按相关规定,除部分小型餐饮企业采取定额纳税的方式外,其余均根据企业的营业额征收。由于消费者在餐饮娱乐场所鲜少索要发票,深圳的大部分餐饮娱乐企业营业额都存在一定“水分”。为了鼓励广大餐饮娱乐场所消费者索要发票,监督经 At present, China stipulates that the business tax levied on catering services shall be 5%, and the entertainment business tax shall be 5% to 20%. According to the relevant regulations, except for some small-scale catering enterprises adopting the method of fixed-amount tax, the rest are collected according to the turnover of the enterprises. As consumers rarely ask for food and beverage entertainment places, most of the entertainment business in Shenzhen turnover there is a certain “moisture ”. In order to encourage the majority of restaurants and entertainment consumer invoices, supervision by