Research On The Catering And Industry To Implement VAT

This article is divided into six parts to introduce catering to the study of the VAT. The purpose of writing by the catering industry the development of the commodity tax changes and the necessity of the VAT catering industry, in order to offer the theoretical foundation for reform in the catering enterprises in China, and combined with actual situation in China design of VAT catering industry and put forward the reform of the tax system elements and supporting some of the measures, and promote the stable and smooth the VAT catering industry reform.Part 1:the introductionIn the introduction, this paper discuss in the following three aspects:the introduction of this problem, review of the research achievements, the research thoughts and framework.First, put forward the research VAT reform reasons the catering industry, catering and research to VAT the background and significance. Since 1994, in circulation for catering industry has been link imposes business tax, due to its full way way levied in accordance with the business, would cause repeated taxation and the enterprise the heavy taxes. In the long run, catering business tax to the implementation of the industrial structure optimization and the sustainable development of the enterprise.Second, the summary is arranged the restaurant industry to VAT study. For services in China to impose value added tax problem has also some beneficial discussion, mainly found in the newspapers and journals, for services to the necessity of the reform of the resistance, the necessary measures, and specific tax system design argument and discussion is given priority to, specific to the catering industry research is very limited.Finally, the article introduces the ideas of the framework and. This article mainly from the restaurant industry development evolution of commodity tax, and then systematically analyzed the necessity of the restaurant industry VAT; Then, with reference to the international experience with the reality of our country focuses on the implementation of the catering industry value-added tax system design idea; Finally, the catering industry to improve the VAT reform, promote the smooth implementation of the reform, and puts forward the relevant measures.Part 2:catering industry the development and evolvement of commodity taxFirst of all, clear definition of catering industries, think catering industry is the activities, its should have three basic elements:provide food, drinks and services; a fixed management place; meet customer needs and expectations of differentiation, operator to maximize profits; Then, the restaurant industry's category and analyses its features and further to interpret the concept of catering industry, catering for the subsequent analysis of the necessity of the reform of the tax and the tax system design theoretical foundationSecond, to reform and open policy the time limit as a detailed analysis on the reform and open policy before the catering industry of commodity tax and after the reform and opening of the restaurant industry commodity tax. Among them, for after the reform and opening of the restaurant industry commodity tax, and specific combined with food industry development stage characteristics and tax reform period characteristic is divided into four stages.In each phase, and the development of the industry characteristics and application is commodity tax for the comprehensive introduction, through the study of the commodity tax catering industry development and point the direction for further reform.Part 3:catering industry the necessity of VATIn the circulation to administrate link imposes business tax, according to the business full way way levied, certainly will cause, repeat taxation and the enterprise the heavy taxes; At the same time, the catering industry production and operating activities involving large quantities of goods purchase and sales, tax collection and management to causes a lot of problems. Therefore, in this part of the main cause of from double taxation and tax collection and management problems in the two aspects discusses the necessity of the reform of the catering industry.First of all, this paper expounds the restaurant industry impose business tax produce of double taxation. The restaurant industry's double taxation is mainly manifested in the catering enterprises in the normal production and business process to buying all kinds of goods or services. Through the analysis of the catering industry input and output and input content including tax situation, further explained the double taxation of the influence of the restaurant industry development, and a conclusion that the restaurant industry to VAT is very necessary.Secondly, this paper expounds the restaurant industry impose business tax produce problems of tax collection and administration, mainly in the tax deductible chain and the collection authority, the division of the two aspects.Part4:the restaurant industry value added tax system designThis part is the focus of research articles, main points six bars introduced the restaurant industry to impose value added tax system design problem. The first four day clearly define the catering industry the levy object of value added tax, the taxpayers, the tax rate, the output tax and income tax; Section 5 clear the restaurant industry value-added tax payment obligations and time of occurrence of the tax payment place; The final quarter, according to the cognizance of the small-scale taxpayers, the tax payable shall be online, three aspects of the problem is discussed in this paper.First of all, clear the restaurant industry VAT taxpayer, tax and tax rate object. The catering industry for taxpayers in the People's Republic of China provides catering services unit and individual. Tax object within the territory of China for what happened in the catering services, mainly including catering and simple food products production and marketing.Second, specific provision the restaurant industry value added tax output tax, the input tax, tax obligations occurrence time, the tax payment place. In these tax system of the elements of the design, on the one hand, the lessons from the international catering industry value added tax collection and development more mature and success of the practice of the country; And China's specific considered thoroughly the national conditions and the level of tax system, and puts forward some practical feasible ideas and regulations.At last, according to the particularity of the small-scale taxpayers the specific provisions. Small-scale taxpayers because smaller, accounting level is not perfect, not accurate and timely to the tax authorities relevant tax information, so that, tax rates, payable tax amount has its own characteristics and design requirements. Part 5:catering industry VAT of supporting measuresThe VAT catering industry in the system design should follow the basic principles:basic maintain food industry tax burden level constant, maintain the central and local government, and between the government and enterprises financial interest distribution pattern unchanged, facilitate the tax collection and management and to improve collection and management efficiency. Among them, the main factors and system design content as follows:First, the levy object and the taxpayers. The catering industry tax object for what happened to within the territory of China, catering services, mainly including catering and simple food the manufacture of products and sales. For taxpayers in the People's Republic of China provides catering services unit and individual.Second, tax rates. The VAT system design in the restaurant industry tax rate shall be designed that makes the industry overall tax burden level with the current business tax of 5% to keep the tax burden basically unchanged. By the use of the experience data and 2007 input-output table concrete data, for sure:catering taxpayer simple food products production and marketing, and still apply basic tax rate 17%; The original catering business tax taxpayer and small-scale taxpayers to VAT, applicable 13% of low taxes.Third, the output tax. The output tax is refers to the restaurant industry average taxpayer selling food products or provide catering services, according to the sales of goods or services revenue and the provisions of the tax calculation and charge to the purchasers of value added tax tax.Fourth, the input tax. The catering industry input tax is catering enterprises to produce taxable items and purchase goods or receive taxable services have the burden of the value added tax of or pay tax.Fifth, tax obligation produces time and place. The restaurant industry value added tax obligations to pay taxes occurrence time, is selling food products, provide catering services according to the provisions of the respectively.Sixth, small-scale taxpayers. This section will to administrate small-scale taxpayers value added tax system are introduced, including small-scale taxpayers of the determination, the value added tax of small-scale taxpayers online and small-scale taxpayers payable tax amount three parts.Part 6:conclusionThe value added tax of our country after 30 years'development and perfection, is gradually mature and perfect. Business tax inherent defect and value added tax special advantages, have been recognized universally. In view of this, our country should be to national conditions in based on the analysis, with reference to the international success experience, full consideration of the income distribution ownership and tax collection and management level, from the legislation to promote the restaurant industry to the pace of the value added taxes, so as to promote the development of catering industry.