中文摘要：

研究如何正确、客观地测算餐饮行业中的应税营业额，并防止偷税漏税现象发生．通过对提供的应税营业额计算模型进行检验，求得其相对误差为32．87％，需要改进．以相对误差为目标函数，构建最优解模型，并采用lingo编程计算，求出优化后的模型相对误差的最小值为32．68％，优化后的相对误差减小了24个百分点．该测算模型对正确评估餐饮行业的营业额、杜绝偷税漏税具有较大的参考意义．

英文摘要：

This paper studies how to properly and objectively estimate taxable turnover in the food and beverage industry, and to prevent the phenomenon of tax evasion. It is necessary to improve the provision of taxable turn- over calculation model by testing and obtain the relative error of 32.87% .Through the relative error as the objec- tive function to construct the model of the optimal solution, and lingo programming obtained after optimization of the model relative error of the minimum of 32.68%, the optimized relative error is reduced by 24 percentage points. Above all, it is of great reference value in creating a correct assessment of food and beverage the turn-over of the industry, and in putting an end to tax evasion.