Study on the Promotion and Optimization of Tax Reduction and Fee Reduction Policies for Small and Medium-sized Food and Beverage Establishments --Taking Beijing as an example

Abstract

With the development of China's economy and the continuous improvement of people's living standards, people's demand for catering is increasing day by day and their requirements for its quality are constantly rising. The development of the catering industry has played a great role in employment and people's livelihood, but there are many problems in its development. Even in a normal year with an adequate clientele, the operation of catering outlets is not easy. The current economic downturn overlaid with the epidemic is a special situation, and the rising costs and tax burden will affect the profitability of catering outlets. In order to alleviate the pressure of small and medium-sized enterprises, the state has introduced a series of tax and fee reduction policies, how to make full use of these policies to tide over the difficulties? Many catering outlets are not allowed to do so and have difficulty in dovetailing with them, and are in dire need of detailed and professional help. This article firstly analyses the catering industry as a whole in recent years, demonstrating its important position and role in economic development; secondly, taking Beijing as an example, it compares the tax preferential policies related to catering outlets, using questionnaires and field interviews to understand the situation of catering outlets enjoying relevant tax preferences, and provides tax saving solutions for the operation of general catering outlets; finally, it analyses tax burdens and preferences in normal times, and provides tax saving solutions for small, medium and micro catering outlets to reduce their tax burden.