The Reality Constraints And Suggestions For The Follow-up Reform Of "Business Tax Reform To VAT" In Catering Service Industry

"Business Tax Reform to VAT" is another major reform after the tax reform in 1994.However,"reform from the camp reform" does not happen overnight.From 2012,some industries started to pilot in some regions until March 23,2016.The publication of the fiscal and taxation(2016)document No.32 was launched on May 1,2016 in the entire industry and the catering service industry was formally incorporated as part of the modern service industry.This marks all industries.Both have realized the transfer of VAT from business tax.The reform of "Camp Reinvention" has been implemented for more than a year,and overall it has achieved the goal of eliminating double taxation and reducing corporate tax burden,and has achieved remarkable results.Although the reforms have made some progress,according to the study,some industries and enterprises have not fully met expectations.Some of the general taxpayer companies in the catering service industry are among those enterprises that have not reached expectations,and are pushing forward in the process of “reformation and sales increase”.It also exposed some problems.The food service industry is not only closely related to our lives,but also the pillar industry of the tertiary industry.The healthy and stable development of the food service industry has a positive effect on the improvement of people’s life quality and the development of the tertiary industry.The problems that arise cannot be ignored.In this paper,by reading a large number of documents and comparing the tax status of the catering service industry before and after the “reform from the camp reform”,from the perspective of the general taxpayer,take the A hotel in Huangshan City as an example to analyze its financial data and compare its “campaign reform”.The taxation situation before and after “increasing” and conducting in-depth analysis and research has led to the institutional constraints and practical obstacles faced by the catering service industry after the “business reforms increase”.The institutional constraints mainly include lack of targeted legal basis and old and new policies.There are no transitional periods between the new and old policies,and there are no transitional policies.The practical obstacles are the difficulty in offsetting the input tax,the slow change of the role of the taxpayer,and the low level of management.After fully understanding the particularities of the development of the catering service industry,the following countermeasures and suggestions are proposed: First,strengthen the construction of legal systems and raise the level of legal protection;Second,increase the level of taxation services to help catering services Development;Third,to further improve the invoice management system;Fourth,other protection measures,etc.,Through these measures we hope to promote the healthy development of the catering service industry after the “business increase”.