会计学专业辽宁省有奖发票对防止餐饮企业税收流失的效益研究-以沈阳海王星餐饮服务有限公司为例

目 录摘 要........................................................................................................................IAbstract.....................................................................................................................II引 言.......................................................................................................................11 沈阳海王星餐饮服务有限公司经营和纳税现状................................................31.1 沈阳海王星餐饮服务有限公司经营财务现状.........................................31.2 沈阳海王星餐饮服务有限公司纳税的现状.............................................41.3 辽宁省有奖发票对防止餐饮企业税收流失的现状.................................42 辽宁省有奖发票对防止餐饮企业税收流失过程中存在的问题........................52.1 财务人员缺乏对有奖发票的重要性认识.................................................52.2 有奖发票普及不完善，宣传不到位.........................................................52.3 缺乏有利的税收环境.................................................................................62.4 政府对有奖发票的监管不到位.................................................................73 辽宁省有奖发票对防止餐饮企业税收流失的对策及建议................................83.1 提高财务人员对有奖发票的重要性认识和人员素质.............................83.2 加大对有奖发票的宣传力度.....................................................................83.3 创造有利的税收环境.................................................................................93.4 加强并完善政府对有奖发票的监管机制...............................................10结 论.....................................................................................................................11参考文献.................................................................................................................12附录 1 利润表.......................................................................................