중소외식업체의 고용환경과 부가가치세법에 관한 탐색적 연구

The purpose of explorary study on employment environment and value added taxation for Small and midium-sized Foodservice company. Tax incentives to review ways to expand the scope of workers hired through problem-solving and the development of small and medium companies looking for ways to food service industry is aimed. Food service companies in Korea in 2016, 650,890 companies and 1,895,511 people in food service companies nearly working, the service industry is quite a lot of employment being made , and compared with other industries for many kinds of capital because the barriers to entry relatively low, so a lot of people interested in retirement has founded is also a business. However, In reality, Compete with numerous companies in addition to difficulties in recruitment and frequent turnover of personnel issues, avoiding the problem of workers five insurance, credit card payments or cash receipts due to the exposure to 100% of sales, excess VAT paid, and many management which is facing difficulties, sleep. Case analysis, value-added tax rate, labor cost ratio is higher, and daily employment rate is also very high, and five social insurance evasion was widespread phenomenon. This employment environment and normal operation of social insurance and tax revenue increases, frequent turnover of employees foodservice industry troubleshooting problems and low self-esteem, eating a variety of effects, including the development of the industry seems to be able to reap.