중소외식업체의 고용환경과 부가가치세법에 관한 탐색적 연구
Explorary study on Employment environment and value added taxation for Small and midium-sized Foodservice company

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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.


 Ⅰ. 서론
 Ⅱ. 이론적 배경
  1. 외식산업의 특성
  2. 외식업체의 임금환경
  3. 부가가치세 제도
 Ⅲ. 현황분석
  1. 외식업체의 현황
  2. 외식업체 사업현황 시계열분석
  3. 중소외식업체 세법상 지원 현황
  4. 중소외식업체 사례분석
 Ⅳ. 문제점과 개선방안
  1. 문제점
  2. 개선방안
 Ⅴ. 결론


  • 김지한 [ Jihan Kim | 경기대학교 관광전문대학원 관광사업경영 박사과정 ]
  • 윤우식 [ Woosik Yoon | 경기대학교 관광전문대학원 관광사업경영 박사과정 ] 교신저자
  • 정찬성 [ Chansung Jung | 경기대학교 관광전문대학원 관광사업경영 박사과정 ]


자료제공 : 네이버학술정보

간행물 정보


  • 발행기관명
    관광경영학회 [Tourism Management Research Organization]
  • 설립연도
  • 분야
  • 소개
    관광경영학을 실용학문의 체계로 확립하고 실천학문으로 정착시키기 위하여, 관광경영학문을 현실적응에 필요한 연구를 통해 국가관광정책의 방향을 제시하고, 관광사업자들에게는 실질적으로 도움이 되는 경영전략을 제공하며, 연구를 통하여 회원간의 친목도모와 정보교환을 함으로써 상호발전을 목적으로 한다.


  • 간행물명
    관광경영연구 [Journal of Tourism Management Research]
  • 간기
  • ISSN
  • 수록기간
  • 등재여부
    KCI 등재
  • 십진분류
    KDC 326.39 DDC 910

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