改革开放以来,随着市场经济的不断深入,我国的餐饮业得到了快速发展。餐饮业的繁荣,有力拉动了内需、刺激了地方财政收入的增长。但由于餐饮业分布范围广泛、经营形式灵活、现金交易居多,其税收征管因此也一直是全国许多地方税收征管的重点和难点问题。本文将对这些问题进行梳理并提出解决思路。一、餐饮业税收亟待解决的问题1.企业申报不准确、收入成本难查实。餐饮业中大部分经营以现金交易为主,由于未开票而使经营者隐匿收入的机会大增。此外,餐饮企业的成本以农副产品为主,多数情况下以白条入账,容易 Since the reform and opening up, with the continuous deepening of market economy, China’s catering industry has witnessed rapid development. The prosperity of the catering industry has strongly stimulated domestic demand and stimulated the growth of local revenue. However, due to the wide distribution of the catering industry, the flexible operation mode and the large amount of cash transactions, the tax collection and administration has been the focus and difficult issue of tax collection and administration in many places all over the country. This article will sort out these problems and propose solutions. First, the restaurant industry tax problems to be solved 1. Inaccurate declaration of the enterprise, the cost of income is difficult to verify. Most of the catering business operates mainly in cash transactions. As a result, the opportunity for operators to hide their revenue greatly increases due to non-invoicing. In addition, the cost of catering enterprises mainly agricultural and sideline products, in most cases accounted for with white stripes, easy