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新税制实行以来,营业税作为地方税务系统负责征收管理的一个主体税种,已经得到了应有的重视.可是,作为营业税主要税目的饮食服务业的税收管理,长期以来却一直没有得到有效的控制.日前,我们抽出了一部分业务骨干,对某辖区内的饮食服务行业进行了全面检查,检查结果表明,几乎所有的饮食服务业户都存在不同程度的偷逃税问题,其中问题比较严重的占所检查户数的35%以上,查出的偷逃税数额占这些户应纳税数额的68%以上,个别问题特别严重的偷逃税数额占到了应税数额的80%以上.同时,在检查中还发现,饮
Since the implementation of the new tax system, business tax has been given due attention as a main tax type for the local tax system, but the tax administration of the catering service industry, which is the main tax item of business tax, has not been effectively controlled for a long time. Recently, we pulled out a part of the backbone of the business and carried out a comprehensive inspection of the catering service industry in a certain area. The inspection showed that almost all the catering service households had some problems of tax evasion on different levels. Among them, the more serious the problem was, The amount of the tax evasion accounts for more than 68% of the taxable amount of these households, and the amount of the tax evasion tax, which is particularly serious for some specific problems, accounts for more than 80% of the taxable amount. At the same time, drink