摘要我国在税制改革方面最为突出的一年就是2016年。为什么呢？因为2016年5月1日，我国实施了营业税改为增值税这一政策。这其中属于生活服务类的餐饮业也在其改革即实行营业税改增值税的制度。而本文则是主要分析了营改增对餐饮行业中的多数企业的影响，也在一定程度上就其在微观研究成果中的不足做了一定的弥补。但是在收集相关资料时发现社会上对各行各业受营改增影响的案例和结论都比较多，但唯独餐饮行业的分析和数据较少，对餐饮行业受营改增影响的研究成果也是少而又少。研究最多的也是对在如何逃税避税上做出的建议，也是在营改增对餐饮行业的研究影响方面探究较少，本篇论文在一定层面上探索了营改增对餐饮业的影响，从而为营改增对餐饮行业影响方面的相关理论完善做出一点点的贡献。关键词：餐饮业；营业税；增值税；营改增ABSTRACTThemostprominentyearoftaxreforminChinais2016.Why?BecauseinMay1,2016,Chinaimplementedthebusinessasvalue-addedtaxthispolicy.Amnongthem,thefoodandbeverageindustry,whichbelongstothelifeservicesector,isalsoinitsreform,namely,theimplementationoftheVATsystemforbusinesstaxreform.Butthisarticlemainlyanalyzestheinfluenceoftheincreaseofthecamponthemajorityofenterprisesinthecateringindustry,andalsomakescertaincompensationforthedeficienciesinthemicroresearchresultstosomeextent.Butinthecollectionofrelevantinformationfoundonallwalksoflifeinsocietybytheeffectofreplacingbusinesstaxwithvalue-addedtax(VAT)caseandconclusionaremore,butlessinthecateringindustryanalysisandthedataofthecateringindustrybytheresearchresultsoftheeffectsofincreasedbusinesschangeislessandless.Mostoftheresearchistomakesuggestionsonhowtoavoidtaxes,butalsoinreplacingbusinesstaxwithvalue-addedtax(VAT)researchontheimpactofthefoodandbeverageindustrytoexploreless,thisarticleinacertainlevelexplorereplacingbusinesstaxwithvalue-addedtax(VAT)impactonthefoodandbeverageindustry,thustoincreasethecateringindustryrelatedtheoreticalaspectstoimproveandmakealittlecontributionforbusiness.Keywords:cateringindustry;businesstax;VAT;campchangedtoincrease目录一、前言..........................................................................................................................................1（一）选题的背景及意义..............................................................................................................11.选题背景.......................................................................................................................................12.选题意义.......................................................................................................................................1（二）国内外研究现状..................................................................................................................11.国内研究现状...............................................................................................................................22.国外研究现状...............................................................................................................................3（三）本文研究方法与创新点.......................................................................................................31.案例研究法...................................................................................................................................32.文献法...........................................................................................................................................33.本文创新点.............
