1995年3月以来,淮阳县地税局针对饮食业税收征管中存在的问题,组织专项检查,推行定额专用发票,从核实营业额入手,准确把握计税依据,合理核定税负,强化了饮食业营业税税收征管,较好地解决了饮食业税收征管中存在的问题,取得了显著成效.我们的主要做法是: Since March 1995, Huaiyang County Local Taxation Bureau has organized special inspections and fixed-price invoices in light of the problems existing in the tax collection and administration of the catering industry. Starting from verifying the turnover, it accurately grasped the basis of tax calculation, reasonably approved the tax burden, and strengthened the sales tax of the catering industry Tax collection and management, which has solved the problems in the tax collection and administration of the catering industry well and achieved remarkable results. Our main approaches are: