随着营业税改征增值税改革的不断深入,各行各业都争相加入扩围的行列。然而,至今未有学者对该行业加入营业税改征增值税的试点问题进行探讨。针对这一问题,本文在分析我国税制改革的相关背景的基础上,比较分析国外住宿餐饮业征收增值税的经验,对住宿餐饮业税制改革的必要性以及可能会遇到的问题进行了深入的讨论,并提出了政策性的建议和对策。 With the deepening of the business tax reform levy VAT reform, all walks of life are vying to join the ranks of expansion. However, no scholars have so far discussed the issue of piloting the introduction of sales tax into value-added tax in this industry. In response to this problem, based on the analysis of the relevant background of tax reform in our country, this paper comparatively analyzes the experience of levying value-added tax on accommodation and catering industry in foreign countries, and probes into the necessity of reforming the tax system of accommodation and catering industry as well as the problems that may be encountered Discussed and put forward policy recommendations and countermeasures.