摘要：我国的税制由于经济快速的发展而不断的改变。2012年1月1日，上海成为全国首个在交通运输业与部分现代服务业征税增值税的城市，营业税的征收范围在逐渐缩小。8个月后，营业税改征增值税试点城市范围增加。次年8月1日，全国开始进行营业税改征增值税的试点。直到2016年5月，营业税才正式退出历史舞台。78846

生活服务业满足了老百姓日常生活中的各种需求。它为我国经济做出了不小的贡献。餐饮服务业作为生活服务业的一部分，在“营改增”的全面推行之后，企业的税收负担是否能减轻，活力是否能增强，是当下企业最关心的问题。同时，“营改增”是否会使企业出现新的问题也是值得深入研究的。

本文以餐饮服务业为例，拟通过对“营改增”改革过程中出现的问题及其对餐饮服务行业产生影响的研究，以期餐饮服务业得以健康发展。

毕业论文关键词 ： 营改增；餐饮服务业；税负

Analysis on the Influence of "Change from Business Tax to Value - added Tax" on Catering Service Industry

Abstract：With the rapid development of economy, great changes have taken place in the tax system of our country。 On January 1, 2012, Shanghai became the first city which is imposed VAT on transportation industry and part of the modern industry。 The scope of the business tax is gradually narrowing。 Eight months later, the scope of the pilot was expanded。 The scope of the pilot expanded to the whole country on August 1, 2013。Until May 2016, the business tax was officially withdrawn from the stage of history。

It is satisfied the various needs in people daily life in the life services。 It made a great contribution for our country’s economy。 The government carried out “the Change from Business Tax to VAT” comprehensively if it can reduce the tax burden of consumer services or not。 Meanwhile, it is also worthy of further study if it will make the enterprise have new problems or not。

In this paper, taking catering service for instance, through the issues come out in the process of the reform and research on the impact of catering services, it is in the hope to be able to healthy development for catering service industry。

KeyWords：the change from business tax to value-added tax; catering industry; tax

目 录

一、引言 1

（一） 选题背景 1

（二）“营改增”的现状 1

（三） 研究意义 1

二、“营改增”的介绍 3

（一）营业税的概述 3

1。营业税的概念 3

2。营业税的特点 3

（二）增值税的概述 3

1。增值税的概念 3

2。增值税的性质 3

3。增值税的优点 4

（三）“营改增”的出发点 5

三、餐饮服务业“营改增”前后的税负状况 6

（一）餐饮服务业现状 6

1。从数量和营业额来说 6

2。从发展趋势来说 6

（二）“营改增”前的税负状况