納稅(shui)(shui)(shui)(shui)人需(xu)要關注的(de)是，為避免(mian)涉稅(shui)(shui)(shui)(shui)風險(xian)，銷售額(e)達到一(yi)般(ban)納稅(shui)(shui)(shui)(shui)人標準后，應在收到主管稅(shui)(shui)(shui)(shui)務(wu)機(ji)關《稅(shui)(shui)(shui)(shui)務(wu)事項通(tong)知書》后及時(shi)在規定期(qi)(qi)限內向主管稅(shui)(shui)(shui)(shui)務(wu)機(ji)關報送《增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)一(yi)般(ban)納稅(shui)(shui)(shui)(shui)人申請認(ren)定表》。逾期(qi)(qi)未報送的(de)，將按(an)《增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)暫行(xing)條例(li)實施細(xi)則》第三十四條規定，按(an)銷售額(e)依(yi)照增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)率計算應納稅(shui)(shui)(shui)(shui)額(e)，不得抵扣進項稅(shui)(shui)(shui)(shui)額(e)，也(ye)不得使用(yong)增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)專(zhuan)用(yong)發票

　　餐飲(yin)部不用認定為一般納稅人

　　關于賓(bin)(bin)(bin)館(guan)餐(can)(can)飲部(bu)自行(xing)(xing)加工(gong)(gong)銷(xiao)(xiao)售(shou)(shou)(shou)糕(gao)點(dian)的(de)(de)納(na)稅(shui)(shui)(shui)問(wen)(wen)題(ti)，要分清餐(can)(can)飲部(bu)糕(gao)點(dian)是隨餐(can)(can)飲消(xiao)費(fei)(fei)時(shi)食(shi)(shi)用還是做好后單(dan)獨(du)對外銷(xiao)(xiao)售(shou)(shou)(shou)。《國家稅(shui)(shui)(shui)務總局關于飲食(shi)(shi)業(ye)征收(shou)流轉稅(shui)(shui)(shui)問(wen)(wen)題(ti)的(de)(de)通知》（國稅(shui)(shui)(shui)發(fa)〔1996〕202號）規(gui)定，對于飲食(shi)(shi)店(dian)、餐(can)(can)館(guan)（廳）、賓(bin)(bin)(bin)館(guan)（家）、賓(bin)(bin)(bin)館(guan)、飯店(dian)等單(dan)位發(fa)生屬于營(ying)(ying)業(ye)稅(shui)(shui)(shui)“飲食(shi)(shi)業(ye)”應稅(shui)(shui)(shui)行(xing)(xing)為(wei)(wei)的(de)(de)同時(shi)銷(xiao)(xiao)售(shou)(shou)(shou)貨(huo)(huo)物(wu)給顧(gu)客(ke)的(de)(de)，不(bu)論顧(gu)客(ke)是否在現場消(xiao)費(fei)(fei)，其(qi)(qi)貨(huo)(huo)物(wu)部(bu)分的(de)(de)收(shou)入均(jun)應當并入營(ying)(ying)業(ye)稅(shui)(shui)(shui)應稅(shui)(shui)(shui)收(shou)入征收(shou)營(ying)(ying)業(ye)稅(shui)(shui)(shui)。《營(ying)(ying)業(ye)稅(shui)(shui)(shui)暫行(xing)(xing)條(tiao)(tiao)例實(shi)施細則》第六條(tiao)(tiao)也規(gui)定，一項銷(xiao)(xiao)售(shou)(shou)(shou)行(xing)(xing)為(wei)(wei)如果既涉及應稅(shui)(shui)(shui)勞務又涉及貨(huo)(huo)物(wu)，為(wei)(wei)混合銷(xiao)(xiao)售(shou)(shou)(shou)行(xing)(xing)為(wei)(wei)。從事(shi)貨(huo)(huo)物(wu)的(de)(de)生產(chan)、批(pi)發(fa)或(huo)者零(ling)售(shou)(shou)(shou)的(de)(de)企(qi)業(ye)、企(qi)業(ye)性(xing)單(dan)位和個體工(gong)(gong)商戶的(de)(de)混合銷(xiao)(xiao)售(shou)(shou)(shou)行(xing)(xing)為(wei)(wei)，視(shi)為(wei)(wei)銷(xiao)(xiao)售(shou)(shou)(shou)貨(huo)(huo)物(wu)，不(bu)繳納(na)營(ying)(ying)業(ye)稅(shui)(shui)(shui)；其(qi)(qi)他單(dan)位和個人的(de)(de)混合銷(xiao)(xiao)售(shou)(shou)(shou)行(xing)(xing)為(wei)(wei)，視(shi)為(wei)(wei)提供(gong)應稅(shui)(shui)(shui)勞務，繳納(na)營(ying)(ying)業(ye)稅(shui)(shui)(shui)。按照上(shang)述規(gui)定，如果賓(bin)(bin)(bin)館(guan)將(jiang)糕(gao)點(dian)在店(dian)內作為(wei)(wei)顧(gu)客(ke)餐(can)(can)費(fei)(fei)消(xiao)費(fei)(fei)取(qu)得的(de)(de)收(shou)入部(bu)分，應按飲食(shi)(shi)業(ye)稅(shui)(shui)(shui)率繳納(na)營(ying)(ying)業(ye)稅(shui)(shui)(shui)。

　　另外，根據《營(ying)(ying)業(ye)(ye)(ye)稅(shui)(shui)(shui)暫行(xing)(xing)(xing)(xing)(xing)條例實施細則》第八(ba)條規(gui)定，納(na)稅(shui)(shui)(shui)人兼(jian)(jian)營(ying)(ying)應(ying)(ying)稅(shui)(shui)(shui)行(xing)(xing)(xing)(xing)(xing)為(wei)和貨(huo)物或(huo)(huo)(huo)者非(fei)應(ying)(ying)稅(shui)(shui)(shui)勞務(wu)的(de)(de)(de)(de)，應(ying)(ying)當分(fen)別(bie)核(he)算應(ying)(ying)稅(shui)(shui)(shui)行(xing)(xing)(xing)(xing)(xing)為(wei)的(de)(de)(de)(de)營(ying)(ying)業(ye)(ye)(ye)額(e)(e)和貨(huo)物或(huo)(huo)(huo)者非(fei)應(ying)(ying)稅(shui)(shui)(shui)勞務(wu)的(de)(de)(de)(de)銷售額(e)(e)，其應(ying)(ying)稅(shui)(shui)(shui)行(xing)(xing)(xing)(xing)(xing)為(wei)營(ying)(ying)業(ye)(ye)(ye)額(e)(e)繳納(na)營(ying)(ying)業(ye)(ye)(ye)稅(shui)(shui)(shui)，貨(huo)物或(huo)(huo)(huo)者非(fei)應(ying)(ying)稅(shui)(shui)(shui)勞務(wu)銷售額(e)(e)不(bu)繳納(na)營(ying)(ying)業(ye)(ye)(ye)稅(shui)(shui)(shui)；未分(fen)別(bie)核(he)算的(de)(de)(de)(de)，由主管稅(shui)(shui)(shui)務(wu)機(ji)關核(he)定其應(ying)(ying)稅(shui)(shui)(shui)行(xing)(xing)(xing)(xing)(xing)為(wei)營(ying)(ying)業(ye)(ye)(ye)額(e)(e)。如果賓(bin)(bin)館餐(can)飲部(bu)設有(you)專門的(de)(de)(de)(de)糕點(dian)銷售窗口，或(huo)(huo)(huo)者賓(bin)(bin)館餐(can)飲部(bu)把糕點(dian)推銷到超市等場所進行(xing)(xing)(xing)(xing)(xing)銷售，沒有(you)伴隨著營(ying)(ying)業(ye)(ye)(ye)稅(shui)(shui)(shui)“飲食業(ye)(ye)(ye)”應(ying)(ying)稅(shui)(shui)(shui)行(xing)(xing)(xing)(xing)(xing)為(wei)，則是(shi)兼(jian)(jian)營(ying)(ying)行(xing)(xing)(xing)(xing)(xing)為(wei)，應(ying)(ying)該(gai)按規(gui)定繳納(na)增(zeng)值稅(shui)(shui)(shui)。

　　如果賓館餐(can)(can)飲(yin)部兼營行(xing)為(wei)(wei)銷售額較(jiao)大，達到標準用(yong)不用(yong)申(shen)請認(ren)定(ding)一般納(na)稅(shui)人呢？同樣根據(ju)《增值稅(shui)一般納(na)稅(shui)人資(zi)(zi)格認(ren)定(ding)管理辦(ban)法》（國家稅(shui)務總局令第22號(hao)）以及《國家稅(shui)務總局關于(yu)明確〈增值稅(shui)一般納(na)稅(shui)人資(zi)(zi)格認(ren)定(ding)管理辦(ban)法〉若干條款處理意(yi)見的(de)(de)通知(zhi)》（國稅(shui)函〔2010〕139號(hao)）有關不用(yong)辦(ban)理一般納(na)稅(shui)人資(zi)(zi)格認(ren)定(ding)納(na)稅(shui)人的(de)(de)相關規定(ding)。賓館餐(can)(can)飲(yin)部為(wei)(wei)營業稅(shui)納(na)稅(shui)人，且(qie)糕點銷售業務是賓館餐(can)(can)飲(yin)部不經常發(fa)生(sheng)的(de)(de)增值稅(shui)應稅(shui)行(xing)為(wei)(wei)，雖(sui)然銷售額大，但可以選(xuan)擇按照小規模納(na)稅(shui)人納(na)稅(shui)，不認(ren)定(ding)一般納(na)稅(shui)人。

　　賓館經營者應當關注的是，在銷售額達到一般納稅人標準，且接到稅務機關通知辦理認定的《稅務事項通知書》后，要在規定的時限內向主管稅務機關報送《不認定增值稅一般納稅人申請表》，否則，將按《增值稅暫行條例實施細則》第三十四條規定，按銷售額依照增值稅稅率計算應納稅額，不得抵扣進項稅額，也不得使用增值稅專用發票。直至納稅人報送上述資料，并經主管稅務機關審核批準后方可停止執行。