论餐饮服务业操控利润的常见方法+文献综述
关键词：操控利润；“内部控制人”概念；“营改增”政策；“惨假羊肉”事件；餐饮发票
The common method of catering profit manipulating
Abstract： This paper research on manipulating profit concept from domestic and foreign entry, on the nature of catering services operating profit. The food service industry accounting, auditing, tax management as the main point of knowledge, the theoretical basis of food service industry profit manipulation.
Combining theory with practice, inspired by what one sees and hears catering services life mess, contact the Internet and paper abstracts of relevant information and research, summed up the two important ways to manipulate the food service industry profit respectively by catering invoices to control the profits and illegal cost control profits. For example, false catering invoices, the introduction of inferior ingredients, "illegal profiteering behavior and" tableware catering services.
Finally by the government to advance measures to prevent food service industry to control the profits and take as the basis, I think the proposed effective preventive measures, and discusses its feasibility. In the current trend of China's economic structure transformation to the tertiary industry next, make the service industries catering service industry will be more healthy and orderly development.
Key words：profit manipulating; Internal control; "Camp to add" policy; False hotpot events.; Catering invoices
目 录
绪论 1
一、操控利润的概念及国内外的研究 2
（一）操控利润概述2
（二）国内外对操控利润问题的研究 2
1、国外研究 —内部人控制2
2、国内研究 2二、餐饮服务业操控利润涉及的知识要点 4
（一）餐饮服务业会计计算4
（二）餐饮服务业涉及税种及附加5
1、营业税5
2、企业所得税6
3、其他附加税费7三、餐饮服务业常见操控利润方法8
（一）通过餐饮发票操控利润8
（二）通过成本核算操控利润8
1、利用原材料成本操控利润9
2、利用劳动力成本操控利润9
3、利用税收政策操控利润9
四、餐饮服务业防范操控利润的措施11
（一）完善税收政策，推进“营改增”税制改革11
1、“营改增”改革概述11
2、“营改增”改革好处11
（二）加大政府职能部门监管11
1、餐饮发票监管 11
2、劳动力市场监督12
3、税务稽查监督12
4、餐饮行业生产链监管12
（三）加强宣传教育13
（四）建立企业诚信档案13
结论14
致谢15
参考文献16
绪 论
餐饮服务业的利润操控行为中，非法操控占多数，合法所得占少数，即至少超过55％的餐饮企业会根据利益最大化的需求非法操控利润。